Dao Manual

GOVERNMENT OF BANGLADESH

Procedure Manual for The District Accounts

Offices

DRAFT

1 Draft RIBECRIBECRIBECRIBEC

Preface

This Manual has been prepared in response to need for establishing a set of uniform

book-keeping procedures for the District Accounts Offices (DAOs) operating under

the Office of the Controller General of Accounts. Adherence to the procedures will

strengthen the book-keeping practices currently followed by individual DAOs.

The production of the Manual has been initiated by the DFID-funded RIBEC Project

within Finance Division. Its purpose is to harmonise the differing book-keeping

practices which exist in the absence of any specific guidelines to suit the requirements

of new classification system of Government accounts introduced with effect from 1

July 1998 and put in place a set of standard book-keeping procedures to be followed

by all DAOs.

The Manual has been extensively field-tested across entire network of DAOs. A

number of training sessions was organised to demonstrate how the Manual should be

used. Some changes and revisions to the draft were made in response to the feedback

received from the participants during the training sessions. Further revisions and

updating will be incorporated as required to ensure the Manual's continued relevance.

This Manual is issued in consultation with Comptroller and Auditor General of

Bangladesh.

Dated

Asif Ali Controller General of Accounts

Procedure Manual for The District Accounts Offices Draft

3

1 INTRODUCTION _______________________________________________________________6

1.1 Background_______________________________________________________6

1.2 Objective _________________________________________________________6

1.3 Structure of the manual ___________________________________________6

1.4 Summary of Forms and Registers _________________________________7

1.5 Steps for preparation of Monthly Accounts by DAOs ______________8 1.5.1 Bank Receipts _________________________________________________________________8 1.5.2 Accounts Office Receipts ________________________________________________________9 1.5.3 Accounts Office Payments _______________________________________________________9

2 FORMS AND REGISTERS___________________________________________________13

2.1 Register of Cash Flow DAO 1 ____________________________________13 2.1.1 Daily Procedures DAO 1 _______________________________________________________14 2.1.2 Month End Procedures DAO 1__________________________________________________15

2.2 Register of Receipts - DAO2 _____________________________________16 2.2.1 Daily Procedures DAO 2 _______________________________________________________17 2.2.2 Month End Procedures DAO 2__________________________________________________17

2.3 Register of Summarised Bank Payment DAO 3 ___________________19 2.3.1 Daily Procedures DAO 3 _______________________________________________________20 2.3.2 Month End Procedures DAO 3__________________________________________________21

2.4 Register of Payments DAO 4 _________________________________________22 2.4.1 Daily Procedures DAO 4 _______________________________________________________23 2.4.2 Month End Procedures DAO 4__________________________________________________24

2.5 Register of Consolidation of Deductions and Recoveries DAO 5 __25 2.5.1 Month End Procedures DAO 5__________________________________________________26

2.6 Register of Book Adjustment DAO-6 ___________________________27 2.6.1 Daily Procedure DAO 6 ________________________________________________________28

2.7 Register of Deposits (Receipts) DAO 7 ____________________________29 2.7.1 Daily Procedure DAO 7 ________________________________________________________30 2.7.2 Month End Procedures DAO 7__________________________________________________32

2.8 Register of Deposits (Repayments) DAO 8 _______________________33 2.8.1 Daily Procedures DAO 8 _______________________________________________________34 2.8.2 Month End Procedures DAO 8__________________________________________________35

2.9 Register of Personal Ledger (PL) Account and Local Fund DAO 9 ____36 2.9.1 Daily Procedures DAO 9 _______________________________________________________37

2.10 Register of Remittance & Exchange Accounts (Receipts) DAO 10 _____38 2.10.1 Daily Procedures DAO 10 ______________________________________________________40 2.10.2 Month End Procedures DAO 10_________________________________________________41

2.11 Register of Remittance & Exchange Accounts (Payments) DAO 11 ____42 2.11.1 Daily Procedures DAO 11 ______________________________________________________44 2.11.2 Month End Procedures DAO 11_________________________________________________45

2.12 Register of payments to Post Offices against Letter of Credit DAO 12 ____ __________________________________________________________________46 2.12.1 Daily Procedures DAO 12 ______________________________________________________47


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2.12.2 Month End Procedures DAO 12_________________________________________________49

2.13 Register of Payments against Emergency Cash Requisition (ECR) DAO 13 __ 50 2.13.1 Daily Procedures DAO 13 ______________________________________________________51 2.13.2 Month End Procedures DAO 13_________________________________________________52

2.14 Plus and Minus Memorandum DAO14 _______________________53 2.14.1 Month End Procedures DAO 14_________________________________________________54

2.15 Cheque Delivery Register DAO 15________________________________55 2.15.1 Daily Procedures DAO 15 ______________________________________________________56 2.15.2 Month End Procedures DAO 15_________________________________________________58 2.15.3 Functional Code wise Summary Register for Pre-audit cheques delivered 15 A _________59

2.16 Pre-audit Cheque Reconciliation Register DAO 16________________61 2.16.1 Daily Procedures DAO16_______________________________________________________62 2.16.2 Month End Procedures DAO 16_________________________________________________63

2.17 Register of Outstanding Cheques DAO 17 ________________________66 2.17.1 Daily Procedure_______________________________________________________________66 2.17.2 Month End Procedures DAO 17_________________________________________________67

3 WORKED EXAMPLES _______________________________________________________69

4 MONTHLY ACCOUNTING RETURNS __________________________________111

4.1 Monthly Accounting Returns____________________________________111 4.1.1 Batch Cover Sheet____________________________________________________________111 4.1.2 Legal Code wise Summary of Account___________________________________________113 4.1.3 List of schedules under each legal code __________________________________________114 4.1.4 Monthly Receipt and Payment Schedule _________________________________________114 4.1.5 Monthly Bank Memo _________________________________________________________131 4.1.6 Certificate __________________________________________________________________132

5 CONTROL PROCEDURES _________________________________________________133

5.1 General Provident Fund ________________________________________134 5.1.1 Control within DAO__________________________________________________________134 5.1.2 Monthly Return On GPF Transactions __________________________________________134 5.1.3 Monitoring of transfer of GPF balances _________________________________________134

5.2 Monthly Return on Loans and Advances ___Error! Bookmark not defined.

5.3 OB Advances ___________________________________________________135

5.4 Register of LPC: Monitoring of balances by DCA________________135


5

LIST OF ABBREVIATIONS CAO Chief Accounts Officer

CDPU Central Data Processing Unit

CGA Controller General of Accounts

CGDF Controller General of Defence Finance

DAO District Accounts Office

ECR Emergency Cash Requisition

GO Government Order

GOB Government of Bangladesh

GPF General Provident Fund

LPC Last Pay Certificate

OB Objection Book

PL Personal Ledger

DCA Divisional Controller of Accounts

RIBEC Reforms in Budgeting and Expenditure Control Project

UAO Upazila Accounts Office


6

1 INTRODUCTION

1.1 Background

In the wake of restructuring of the accounting set-up, implemented under the scheme of

decentralisation of accounts, and subsequent reforms carried out during the last few years,

significant changes have taken place in the area of government accounting. The significant

increase in the number of accounts offices and the involvement of Sonali Bank branches

performing treasury function acting on behalf of Bangladesh Bank has made the accounting

system complex and this is liable to complicate the expenditure control and budgetary control

mechanism. The CGA's responsibility to produce monthly and annual accounts for

establishing efficient expenditure control and budgetary management cannot be ensured

unless CAOs, DAOs & UAOs are properly equipped to assume delegated responsibilities.

Surrounding the entire accounting system there are a number of institutional and technical

issues that need to be resolved in order to streamline the differing practices being adopted by

individual accounts offices. Bearing in mind the existing constraints that are endemic to the

institutional arrangement, this manual is designed to provide the required instructions,

information and guidance to those engaged in the accounting work of the DAO.

1.2 Objective

The objective of this manual is to establish uniformity in maintenance of accounting forms

and records across the DAOs and thus ensure consistent flow of accounting data to the

Central Data Processing Unit (CDPU) at CGA. It is also expected that the guidelines detailed

in this manual, if followed with due care, will help to ensure proper bookkeeping at DAOs

which is fundamental to the production of reliable accounts.

1.3 Structure of the manual

The manual is divided into four chapters:

Section 2 sets out a broad range of daily and month end procedures for maintaining each

form and register along with the flow charts.

Section 3 contains worked examples.

Section 4 describes the procedure of preparation of monthly accounting returns and their

submission to Divisional Controller of Accounts (DCA) for onward transmission to the

CDPU at CGA for consolidation.

Section 5 details the procedure for establishing control over the transaction of certain types of

accounts that are exposed to a wide variety of risks.

The manual introduces a set of accounting records to be maintained by DAOs. These records

need to be maintained in a manner capable of generating accurate and reliable accounting

data for compiling monthly and annual accounts including balances of debt, deposits and


7

advances. In addition, relevant records and ledgers supporting the accounting function should

continue to be maintained by DAOs.

1.4 Summary of Forms and Registers

The forms and registers introduced in this chapter have been adapted largely from the

updated Account Code Volume II, issued by the Comptroller and Auditor General of

Bangladesh. Some forms, not in current use have been excluded while a set of new forms has

been introduced to suit the current need and to formalise practices currently adopted by a

number of DAOs.

In order to capture all transactions within their jurisdictions, DAOs must maintain the

following forms and registers:

1. Register of Cash Flow -(DAO 1)

2. Register of Summarised Bank Receipts -(DAO 2)

3. Register of Summarised Bank Payment -(DAO 3)

4. Register of Payments and Recoveries -(DAO 4)

5. Register for Consolidation of Deduction and Recoveries -(DAO 5)

6. Register of Book Adjustment -(DAO 6)

7. Register of Deposits (Receipts) -(DAO 7)

8. Register of Deposits (Payments) -(DAO 8)

9. Register of Personal Ledger (PL) Account and Local Fund -(DAO 9)

10. Register of Remittance & Exchange Accounts (Receipts) -(DAO 10)

11. Register of Remittance & Exchange Accounts (Payments) -(DAO 11)

12. Register of Payments to Post Offices against Letter of Credit -(DAO 12)

13. Register of Payments against Emergency Cash Requisition (ECR) -(DAO 13)

14. Plus and Minus Memorandum -(DAO 14)

15. Register of Cheque Delivery -cum- Advice -(DAO 15)

16. Register of Functional Code wise Cheque Issue- (DAO 15 A)

17. Register of Pre-audit Cheque reconciliation -(DAO 16)

18. Register of Outstanding Cheques (DAO 17)

(Annex A) - Monthly Return of General Provident Fund

(Annex B) - Monthly Return on Loans and Advances

(Appendix A) – Register of Last Pay Certificate


8

The steps and procedures for maintaining the above forms and registers will be described in

detail in chapter 1. To ensure arithmetical accuracy and proper classification of transactions,

cross- references have been provided in the forms.

It is important however, at this stage, to demonstrate how the registers inter link. The

following flow diagrams have been designed to show the linkages between the registers and

furthermore to demonstrate how the accounting information will be transferred from one

register to another. These flow diagrams can be used as a reference when using this manual

to assist with the understanding of the overall framework of the proposed new system.

The 3 primary registers used to record gross receipts, gross payments and the resulting cash

flow are DAO1, DAO2 and DAO3.

1.5 Steps for preparation of Monthly Accounts by DAOs

1.5.1 Bank Receipts

The main sources of receipts are bank credit scrolls supported by chalans and memoranda

1.5.1.1 Chalans & Memoranda:

Step 1: Check that the daily total of the bank credit scroll agrees to the detail entries of

chalans and memoranda.

Step 2: Enter daily total of credit scroll into DAO-1 Register.

Step 3: Economic the code wise daily total to be posted in DAO-2 register under the

relevant functional code.

Step 4: Segregate chalans and memo relating to the Remittance & Exchange Account and

enter in DAO-10 register in detail. (This includes all kinds of receipts of Postal,

T&T, Forest, PWD, PHE, R&H, Customs &Defence). At the end of the month a

carbon copy of DAO-10 register, along with supporting chalans and memo should

be sent to CGA with the monthly accounts.

Step 5: Segregate chalans relating to deposit (other than departmental deposit) and enter

in DAO-7 register in detail.

1.5.1.2 Bank Payments

The main step involved in recording Paid Cheques and vouchers received from bank are as

follows: -

Step 1: Enter daily total of debit scroll into DAO-1

Step 2: Enter economic code wise daily total in DAO-3 under relevant functional code

Step 3: Check that the daily total of bank debit scroll recorded in DAO-1 agrees with

detail entries of cheques and vouchers recorded in DAO-3

Step 4: Transfer monthly total to DAO 4 under relevant functional head for preparation of

monthly schedule.

Step 5: Enter monthly payments relating to Deposits and PL Account in DAO-14 (Plus

and Minus Memorandum) for onward transmission to CGA.

Step 6: Segregate departmental (Postal, T&T, Forest, PWD, PHE, R&H, Custom &

Defence) cheques and memo relating to Remittance & Exchange Account and


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enter in DAO-11 (Register of Remittance and exchange Accounts (Payments)) in

details.

Step 7: Enter LC payment in DAO-12 (Register of Payments to Post Offices against

Letter of Credit)

Step 8: Enter ECR payment in DAO-13 (Register of Payments against Emergency Cash

Requisitions)

Step 9: At the end of month carbon copy of DAO-11, DAO-12 and DAO-13 along with

supporting cheques and memo are to be sent to CGA with the monthly accounts

through DCA.

1.5.2 Accounts Office Receipts

There are 2 sources of receipts recorded by the accounts officer, namely: -

• Receipts by book adjustment

• Deductions and Recoveries from bills

The steps followed for Receipts by book adjustment, (such as local fund, PL account,

Transfer of GPE balance, GPF interest, service postage stamp and rectification of errors) are

as follows: -

Step 1: Enter transaction into Book Adjustment Register (DAO 6)

Step 2: Enter in DAO-4 register (Register of Payments and Recoveries) under the

appropriate code.

Step 3: Enter Local Fund and PL account in DAO-9 register.

The steps followed for receipts from Deductions and Recoveries from bills are as follows: -

Step 1: All deductions / recoveries appearing in DAO-4 register should be transferred

and consolidated economic code wise in DAO-5 register (Register for

Consolidation of Deductions and Recoveries).

Step 2: Work out Monthly total under each economic code and transfer it to DAO 2

for preparation of monthly receipt schedule.

At the end of the month enter the total of deposits under each category and PL Accounts in

DAO-14 register for onward transmission to CGA.

1.5.3 Accounts Office Payments

There are several sources of payment information which are received from the Accounts

Office: -

• Transactions for which the DAO issues cheques.

• Transactions such as Pension, Local fund, PL account etc. for which DAO issues no

Pre-audit cheque but sends advice to bank.

• Transactions like GPF transfer and Service Postage Stamp for which DAO neither

issues cheque nor send any advice to bank rather accounting is done by book

adjustment.


10

The main step involved in recording the information received from the accounts office will

now be discussed: -

1.5.3.1 Transactions for which DAO issues pre-audit cheques: -

Step 1: After delivery of cheques, the paid bill then becomes a voucher to be entered in

DAO-4 on a daily basis under relevant functional code.

Step 2: At the end of each month take the total of each economic code in DAO-4.

Step 3: Prepare functional code wise monthly schedule.

1.5.3.2 Transactions like Deposit, Local Fund, PL account, Pension etc. for which DAO

does not issue Pre-audit cheque but send advice to bank: -

Step 1: Enter local fund and PL account in DAO-9 register.

Step 2: Enter pension in appropriate Register.

1.5.3.3 Transactions such as GPF transfer and Service Postage Stamp for which DAO

neither issues cheque nor send any advice to bank: -

Step 1: Enter transaction into bank adjustment register DAO-6.

Step 2: Enter in DAO-4 register under appropriate code.

N.B. Bank scrolls should be preserved for record and reference i.e. these scrolls

should be treated as original and permanent document.


11

GENERAL FLOW OF TRANSACTIONS OF DAO

BANK

Receipts

Credit Scrolls Payments

Debit Scrolls

Enter daily total in

DAO-1

Enter economic code

wise daily total in

DAO-2 register

Enter details of

deposit in DAO-7

Enter details of

remittance &

Exchange account in

DAO-10

Add recoveries and deductions

recorded in DAO5 and prepare

monthly receipts schedule of

accounts

Enter daily total in

DAO-1

Enter economic code

wise daily total in

DAO-3 register

Transfer monthly total

to DAO 4 for

preparation of payments

schedule of accounts

Enter details

Remittance &

Exchange Accounts

in DAO-11

Transfer monthly

Figure of deposits and

PL a/c in DAO-14

Enter daily total of

Pre-Audit cheque in

DAO-16


12

GENERAL FLOW OF TRANSACTIOS OF DAO

District Accounts Office

Payments Receipts

Issues pre-audit cheques

Neither issues

cheques nor issues advice

Issues advice to Bank

Deductions and recoveries

made through DAO-4

Vouchers

Enter in DAO-

4 Register

Workout

monthly total

GPE transfer GPF

interest, Service

postage stamp etc.

Enter book Adjustment

register – DAO 6

Deposit, Local fund,

PL a/c and pension

Enter

deposit in

DAO 8

Enter Local

fund &PL a/c

in DAO-9

Enter in Pension

Payment register

Transfer monthly total

into DAO-2

Consolidate economic code

wise monthly total in

DAO-5

Prepare Monthly

Payment Schedules


13

2 FORMS AND REGISTERS

2.1 Register of Cash Flow DAO 1

This register is used to record the total of credit scrolls in respect of receipts and debit scrolls

in respect of payments as received from the bank, to work out cash flow during the month

under the code “Bangladesh bank deposit”.

Register of Cash Flow DAO 1

Name of the Office ………………

Month………………….Year…………

Payments

Receipts

Date

(Taka) ps (Taka) ps

Initial of

DAO

Remarks

Monthly

total


14

2.1.1 Daily Procedures DAO 1

Step Column Head Procedure

1. Fill in name of DAO, month and year.

2. Date Enter date, taken from bank scroll.

3. Payments (Taka) Enter total payments, taken from bank scroll.

4. Receipts (Taka) Enter total receipts, taken from bank scroll.

5. Initial of DAO Obtain initial of DAO.

6. Remarks Enter any additional relevant information (generally not needed).

2.1.1.1 Flow of Transactions

Bank

Debit Scroll

Credit Scroll

Bank Scroll

Enter total debit in payment side of form

DAO 1

Enter total credit in receipt side of form

DAO 1


15

2.1.2 Month End Procedures DAO 1

Step Procedures

1. Total up payments and receipts for the month.

2 Agree monthly total of receipts and payments per DAO 1 with that of monthly memo (bank

statement) received from the bank.

3. If above figures do not agree, check DAO original records. If these records are found to be

in error, then adjust. If DAO records are found to be correct, then notify bank to obtain

amended bank statement.

4. After the agreement of receipts and payments with the monthly bank statement, enter total

receipts under code Bangladesh Bank Deposit 7-1051-0000-9901 and total payments under

code Bangladesh Bank Deposits 6-1051-0000-8901 in the Receipts and Payments Schedule

of Public Account of the Republic. They will also appear as distinct items in legal code wise

summery sheet of monthly account.


Work out monthly total of

Receipts and Payments

Check with monthly Bank

Memo

Bank

Enter total receipts and payments

for the month to Public Accounts

Schedule and legal code wise

summery sheet for DCA

Public Accounts Schedule


16

2.2 Register of Receipts - DAO2

The purpose of this register is to summarise receipts on the basis of economic codes under the relevant functional codes. The information is

obtained from the bank chalans or memoranda. The monthly total of deductions and recoveries should be transferred from DAO5, and refund of

revenue i.e. VAT, income tax etc. should be transferred from DAO 3. The accounting information recorded in this register (DAO 2) will be used

for the preparation of the monthly receipts schedule.

Register of Summarised Bank Receipts - DAO 2 Economic Code wise daily Summary of Receipts

Month---------------Year----------------

Consolidated Fund/Public Account Date Total Transfer

from

DAO 5

Refund of

revenue

from DAO 3

Monthly

total

Progressive

total Function code Economic

code

1.1.2000 2.1.2000 < > < > < > 31.1.2000

Daily total

Initial of DAO


17




2. Date Put in date of receipt from bank credit scroll.

3. Functional Code Enter 8-digit functional code. The purpose of this is to allow

aggregation of receipts under that functional code.

4. Economic Code Put in 4-digit economic code each related to above functional code.

5. Enter total of receipts for that day under economic code.

6. Do likewise across sheet for additional functional/economic codes.

7.

Total At the end of the day, total up all receipts vertically and enter in total

column; make sure that the total agrees with the daily total of credit

scroll sent by the bank. If they do not agree, check workings and

reconcile the difference.

8. Initial of the Officer DAO should sign his/her initials

9. Enter details of the chalans relating to Deposits in DAO 7,

Remittance and Exchange Accounts in DAO 10 and P/L Accounts

and other Local Fund in DAO 9

2.2.1.1 Daily Flow of Transactions


Step Procedure

1. Total up columns for each economic code before transferring recoveries and deductions

from DAO 5 and refund of recovery from DAO 3

2. Sum up total column vertically to be agreed with the daily total column

3. Agree sum of total column with total of bank memo for the month

4. If amounts do not agree, check and reconcile difference.

5 Transfer monthly total of refund of revenue from DAO 3

6. Enter all totals to monthly receipt schedules.

7. As well as step 6, for Deposit, PL accounts and Local Fund, transfer monthly totals to form

DAO14 for each relevant coded account.

Chalans and memoranda

with bank credit scroll

Totals Checked off

against each other

Sort Chalans Economic Code wise

and total up under relevant

functional code

Receipts recorded in

DAO2 register under

relevant column


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2.2.2.1 Month End Flow of Transactions

Total up the columns in

DAO 2 register under

functional and economic

codes

Totals entered on monthly

schedules under functional

and economic codes

Sent to CDPU with monthly

accounts

For Deposits, PL accounts

and Local Funds transfer to

form DAO 14


19

2.3 Register of Summarised Bank Payment DAO 3

The purpose of this register is to record a daily summary of all payments including refund of revenue shown in the bank debit scroll with

appropriate codes. The monthly total of refund of revenue (if any) should be transferred to DAO 2. Transactions under functional code 0921-

0000 and 1050-0000 should be transferred to DAO 4.

Register of Summarised Bank Payment DAO 3 Month---------------Year----------------

Consolidated Fund/Public Account Date

Function

code

Economic

code

1.1.2002 2.2.2002 < > < > < > < > < > < > 31.1.2002

Monthly

total

0921-0000 6301

6341

4824 1051-0000 9101

9321

9346

9351

9421

9616

----------

Daily total


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2. Date Put in date of payment from bank debit scroll.

3. Functional Code Enter 8-digit functional code. The purpose of this is to allow

aggregation of payments under that functional code.

4. Economic Code Put in 4-digit economic code, related to above functional code.

5. Enter total of payments for that day under economic code.

6. Do likewise across sheet for additional functional/economic codes.

7. Total At end of day, total up all payments vertically and enter in total

column.

8. Total Agree total in this column to debit scroll sent by the bank.

9. Total If amounts do not agree, check and reconcile difference.

10. Initial of the

Officer

Put in initial of DAO.


Bank

Pay orders /

cheques/memo with Bank

debit scroll

Sort pay orders, cheques &

memo economic code wise

and total up under relevant

functional code

Totals checked off

against each other

Record in “Register of

Summarised Bank Payment”

under relevant columns

Enter details of

Remittance and Exchange

Account in DAO 11


21


Step Procedure

1. Total up columns for each economic code.

2. Sum up total columns horizontally to be agreed with the sum of the daily total column

3. Agree sum of total column with total of bank memo for the month


5. Transfer monthly total of refund of revenue (if any) to DAO 2

6. Transfer transactions under functional codes 0921-0000 and 1051-0000 to DAO 4.

7. Enter all totals to monthly payment schedules for the remaining code.

8 As well as step 4, for deposit and PL accounts only, transfer monthly total to form DAO14

for each relevant coded account.


Transfer monthly total of refund

of revenue to DAO 2

Total up the columns in

“Register of Summarised Bank

Payment” under functional and

economic code

Transfer transactions under

functional codes 0921-0000

and 1051-0000 to DAO 4.


22

2.4 Register of Payments DAO 4

This register is used to record the details of gross payments, deductions and recoveries and net payments for which each pre audit cheque is

issued. It also records transactions relating to book adjustment recorded in DAO 6. Transaction appearing in DAO 3 under functional code 0921-

0000 and 1051-0000 should also be transferred to this register. Details of gross payments will be carried to the monthly payment schedules.

Recoveries and deductions will be transferred to form DAO 5 – Register for Consolidation of Deductions and Recoveries.

Register of Payments DAO 4 Name of the Office…………………

Month…………. Year………….

Legal & Functional Code

Token

No &

date Date of

payment Admissible claims with economic codes

Gross

paymen

ts

Dr.

Deductions/recoveries with economic codes

Total

deductions

and

Recoveries

Net

payment/

cheque

Total

Cr.

Pay of

Officer

4501

Pay

of

Estt

4601

Hous

e rent

4705.

Medi

cal

4717

Furnit

ure

6821

…

A

GPF

8101

B.F

8241

G.I.

8246

HB

advance

3901

Inter.

on

loan

…….

VAT

…

…

B C

(A—B)

8616

D

(B+C)

Monthly total

Previous month

Progressive


23




2. Enter 1 digit legal code in first box. Enter functional code in boxes 2 &

3 (4 digits each) from budget book. This gives the identification

number of the operating unit.

3. Bill/voucher No Put in individual voucher number for payment in the first column.

4. Date Enter date of voucher as per cheque delivery register.

5. Admissible

claims with

economic codes

Enter value of payment across the different economic description and

code headings. Some economic description and code headings are pre-

printed as column heads in each form DAO 4 – Register of Payments. Blank column headings are included to take up the remainder needed.

6. Gross payments

Dr

Add values under economic codes horizontally and enter in Gross

payments Dr column.

7. Deductions and recoveries with

economic codes

Enter deductions and recoveries in next columns. Some deductions and recoveries are pre-printed as economic column heads and codes in each

form DAO 4 – Register of Payments. Blank column headings are

included to take up the remainder needed.

8. Total of

Deductions and Recoveries

Total up amounts in deductions and recoveries columns horizontally,

and enter amount in this column.

9. Net

payment/cheque

Total of deductions and recoveries deducted from gross payments to

get net payment/cheque. This represents the amount of the cheque to

be issued. Economic head and code Cheques and Bills DAO 8616

should be entered here.

10. Total Cr Add amount in total of deductions and recoveries column with amount

in the net payments/cheque column and enter in Total Cr column. This

should agree with the amount in the Gross payments Dr column.



Form DAO 4 completed from

information on voucher

Bills passed for payment

Cheque issued by DAO in

respect of this and the bills

become voucher


24


Step Procedure

1. Total up values within each column.

2. Transfer monthly total of transactions recorded in DAO 3 under functional codes 0921-

0000 and 1051-0000

3. Enter total of each economic code column into the monthly payment schedules. These will

then be included in the monthly accounts. Agree total of Gross payments Dr column to

total of monthly payment schedules.


5. Total of Gross payments Dr, deductions and recoveries and net payments/cheque columns

are transferred to form DAO 5 for each operating unit under relevant functional codes.

Ensure that the transaction entered in DAO 6 are transferred to DAO 4

6 Enter signature of DAO.


Register of

Payments DAO 4

Totals of gross payment, deductions and

recoveries and net payment/cheque

columns transferred to form DAO 5

Economic code column totals

transferred to monthly payment

schedules


25

2.5 Register of Consolidation of Deductions and Recoveries DAO 5

The purpose of this form is to consolidate the total monthly deductions, recoveries, and gross and net payments transferred from form DAO 4 on

the basis of economic code under relevant functional code. The accounting information recorded in this register will be transferred to DAO 2.

Register for Consolidation of Deductions and Recoveries DAO 5

Name of the Office ……………..

Month………….Year…………….

13 Digit Code

1-1141-0000 1-0962-0000 6-1051-0000

0109 3901 1632 . 8101 8241 8246 8391 8511 8616

Sl

No.

Operating Unit

(with 9 digit

code)

Gross

payments Income tax

House

building

advance

H B

interest GPF BF GI Security

Deposit

OB

Adv.

Total

recoveries

&

deductions

Net

payment

cheque

Total

( recoveries &

deductions and

net payment )

Monthly total to be

transferred to DAO 2


26




2. Serial No. Put in SL. no. (serial number), starting with 1 and continuing in

sequential order of functional code.

3. Operating Unit

(with 8 digit codes)

Enter name of Operating Unit (with 8 digit functional code).

4. Gross Payments Enter the Gross amount of payment transferred from DAO 4 –

Register of Payments.

5. Deductions and

recoveries with

economic codes

Enter 13-digit code at head of each column.

6. Deductions and

recoveries with

economic codes

Enter total amount of deductions and recoveries summarised in form

DAO 4 – Register of Payments. Some deductions and recoveries are

pre-printed as column heads in this form. Blank column headings are

included to take up the remainder needed.

7. Net Payment Cash/cheque

Enter the total amount of Net payment/cheque amount summarised in form DAO 4 – Register of Payments.

8. Total (recoveries

and deductions and

net payment)

Add amount in deductions and recoveries columns with amount in

net payments column, and enter in this column. Agree this with the

amount in the Gross payments column.

9. If amounts do not agree, check workings and reconcile difference.

10. Total up columns to get monthly total and transfer to DAO 2

2.5.1.1 Flow of Transactions DAO 5

Work out total of each column and transfer to DAO 2

Enter operating unit wise monthly

total of gross payments,

deductions, recoveries and net

payment/cheque transferred from

DAO 4


27

2.6 Register of Book Adjustment DAO-6

The purpose of this register is to record the transactions relating to book adjustment for which no payment advice is required to be issued to the

bank nor any chalan is received. Such transactions include PL Account, Local Fund, GPF transfer, GPF interest, Service Postage Stamp

rectification of errors and adjustment required due to cancellation of cheques, forfeiture of deposits etc. The accounting information recorded in

this register will be transferred to DAO 4

Register of Book Adjustments - DAO 6 Name of office--------------------------

Month------------------------- Year--------------

Debit Credit Sl.

No. Date Particulars of Transaction

13 digit code (Taka) 13 digit code (Taka) Initial

Monthly total


28

2.6.1 Daily Procedure DAO 6

Step Column Head Procedures

1. Fill in name of DAO, month and year

2. Sl.No Enter SL. No., starting with 1 and increasing in sequential order for the

month.

3. Date Enter date of entry in this register

4. Particulars of

transaction

In case of PL A/c and Local Fund enter the G.O.No, date and CAO's

authority No. & date attached with bill and in other cases relevant order

or particulars of transactions.

5. 13 digit code Fill in appropriate 13 digit code.

6. Debit (Taka) Put in amount mentioned in G.O/subsidiary registers.

7. Credit (Taka) Enter amount as per chalan/subsidiary registers.

8. Obtain initial of the officer

9. On the last working day of the month enter total of 'GPF transfer'

from LPC registers.

10. Transfer the total debit and credit amount of individual items to the

register of payments DAO 4 under appropriate functional code to DAO

6 at the last working day of the month.


Details input into Register of

Book Adjustment DAO 6

Adjustment Bills and by

transfer chalans

Transfer the debit and credit

amount of individual

transactions to DAO 4


29

2.7 Register of Deposits (Receipts) DAO 7

The purpose of this register is to record all transactions relating to deposits (e.g. Revenue deposits, criminal deposits, contractor’s deposits, etc).

A separate pages/register is used for each type of deposit. Personal Ledger and departmental deposits are excluded. The register contains a

receipts and cross-reference of repayments section. The register is used for control purposes.

Register of Deposits (Receipts) DAO 7 Name of Deposit ……….………………

Name of the Office……………………………..

Month………………….Year………………

Receipts Cross reference of repayments

Sl.

No.

Date of

deposit

Chalan/ BT

chalan No../

Token No.

Authority

ordering deposit

From whom

received

Amount

(Taka)

Signature of

the Officer

Date of

repayment

SL. No. as per

register of

repayment

Amount

Repaid

(Taka)

Balance,

if any

Signature of

the Officer

Monthly

Total:

6 1051 0000


30

2.7.1 Daily Procedure DAO 7


1. Enter name of deposit.

2. Fill in 4-digit economic code. Other digits are pre-printed on

form.


4. Sl. No. Enter serial number, starting with 1 and increasing in sequential order for the month.

5. Date of Deposit Fill in date, listed on chalans /By Transfer (BT) chalans

6. Chalan No. Put in number, obtained from chalans.

7. Authority ordering

deposit

Enter name of authority ordering deposit.

8. From whom received Enter name or person/office from whom deposit is received.

9. Amount (Taka) Fill in amount, obtained from chalan.

10. Signature of officer Put in signature of authorised official.

2.7.1.1 Cross Reference of Repayments


1. Date of repayment Enter date of repayment listed. Ensure entry is on same row as corresponding receipt.

2. Sl. No. as per register of

repayment

Enter serial number, obtained from Register of Deposits

(Repayments) DAO 8.

3. Amount repaid (Taka) Enter amount from pay order/cheque, taken from form DAO 8.

4. Balance, if any Work out balance, if any, after deducting repayment from the

amount received.

5. Signature of officer Put in signature of authorised official.


31


Chalan/memo received

from Bank or BT chalan

Posting in receipt

column of DAO 7

Enter amount of

repayment against

corresponding receipt

in DAO 7

Form DAO

8

Enter repayment from

corresponding receipt

Enter balance (if any)


32


Step Procedures

1. Total up amount (Taka) column in receipts section.

2. Agree total with type of deposit under relevant code in DAO 2 and DAO 5 (if any) register.



Form DAO 7

Form DAO 2

and DAO 5

Check Totals against

each other

Reconcile the

difference


33

2.8 Register of Deposits (Repayments) DAO 8

This register is used for recording repayments of all types of deposits, except departmental deposits and Personal Ledger accounts, which are

covered later in the manual. A separate page/register is used for each type of deposit. The register contains a payment and cross-reference of

receipt section. The register is used for control purposes.

Register of Deposits (Repayments) DAO 8

Name of Deposit---------------------------------------

Name of the Office….

Month… ……….Year………………

Details of original Deposit

(Cross reference from DAO 7) Repayment

Date of

receipt

Serial

No. as

per

DAO 7

Amount or

balance of

deposit as per

DAO 7

Sl.

No.

Token

No. &

date

Date of

passing

the bill

Repayment

orders No.

Name of Authority

ordering repayment

To whom

repaid

Amount repaid

(Taka)

Signature

of the

Officer

Monthly total

7 1051 0000


34



1. Enter name of deposit.

2. Fill in 4-digit economic code. Other digits are pre-printed on

form.


4. Date of receipt Enter date of original deposit, obtained from form DAO 7.

5. Serial number, as per

DAO 7

Put in serial number, obtained from form DAO 7.

6. Amount or balance of

Deposit, as per DAO 7

Fill in amount or balance of deposit, obtained from form DAO

7.

7. Sl. No. Enter serial number, starting with 1 and increasing in

sequential order for the month.

8. Date Put in date of passing of repayment bill

9. Token No. & date Put in token No. and date listed in bill

10. Name of Authority

ordering repayment

Enter the name of the authority ordering repayment, obtained

from repayment order.

11. To whom repaid Enter the name of the person to whom deposit is to be repaid,

obtained from original chalan submitted with the bill.

12. Amount repaid (Taka) Put in the amount passed for repayment.

13 Signature of officer Obtain signature of authorised officer.


Enter relevant

information in form

DAO 8

Form DAO 7

Repayment bill

Chalan/ Bill

Repayment

order


35


Step Procedures

1. Total up Amount repaid (Taka) column.

2. Agree total with total of relevant economic code column in Register of

Summarised Bank Payment DAO 3.



Total up amount repaid

column

Agree with total under economic

code in Register of Summarised

Bank Payment (DAO 3)


36

2.9 Register of Personal Ledger (PL) Account and Local Fund DAO 9

The purpose of this register is to record the receipts, payments and balance of individual PL accounts operated by the authorised officers (eg

Superintendent of Police, Deputy Director (Fire Brigade), etc). This register may also be used to enter transactions relating to local funds (eg

district fund, municipal fund, Land acquisitions and vested property, etc). Receipts recorded are in the form of book transfers, chalans or cash.

Payments are recorded by PL, local fund, Land acquisitions cheques and vested property bills.

Register of Personal Ledger (PL) Account and Local Fund DAO 9

Name of the Officer operating the Account ………………….

Name of the Office ………..

Month………….. Year……….

Date

Chalan/memo/

cheque No

Opening Balance

(Taka)

Amount

received (Taka)

Total

(Taka)

Amount paid

(Taka)

Balance after

transactions

Signature of

Officer

Remarks


37



1. Enter name of officer operating this account.


3. Opening Balance (Taka) Bring the closing balance of the previous month as opening

balance.

4. Date In case of receipt put in date, obtained from chalan or memo.

5. Chalan/memo/cheque No Enter chalan number in this column.

6. Amount Received (Taka) Enter amount of receipt.

7. Total (Taka) Add opening balance with amount received to get total.

8. Date In case of payment by PL cheques or local fund cheques, enter

date of cheque in a separate row.

9. Chalan/memo/cheque No Enter cheque number from cheque.

10. Amount paid (Taka) Put in amount of payment.

11. Balance after

transactions

Deduct amount paid from total, to obtain running balance.

12. Signature of Officer Signed by the DAO.

13. Remarks Enter any additional relevant information (generally not

needed).


Receipts Payments

Form DAO 9

Bill authorized by

Officer in relevant

Department

Book transfer / chalan

information recorded

Sanction Order from the

competent Authority

PL cheques / local fund

cheques etc., information

recorded


38

2.10 Register of Remittance & Exchange Accounts (Receipts) DAO 10

This register is used for recording all types of receipts relating to remittance and exchange accounts for relevant departments. The register is

perforated and has a duplicate carbon copy. A copy along with supporting documents is sent to the CGA with the monthly accounts for onward

transmission to concerned CAO for reconciliation with departmental accounts.


39

Register of Remittance & Exchange Accounts (Receipts) DAO 10 of…………………* Department

Name of the Office ……………….

Month………………..Year…………..

Date of

receipt as

per chalan Name of Office/Division Chalan No.

Amount

(Taka) .

Remarks

Monthly

Total

* Write the name of the departments like Forest, Post office, PWD, PHE, LGED, T& T, R& H, Custom, Defence etc.

Signature of DAO

6 1051 0000


40



1. Enter name of the Department.


3. Fill in 4-digit economic code in final box. Other digits are pre-printed

on form.

4. Date of Receipt,

as per chalan

Enter date listed on chalan.

5. Name of

office/Division

Fill in name of office/division.

6. Chalan No. Enter number listed on chalan.

7. Amount (Taka) Enter amount from chalan.

8. Remarks Enter any additional relevant information (generally not needed).


Bank

Debit Scroll

Credit Scroll

Chalans and Memoranda

with Bank Scroll

Receipts recorded on

form DAO 10


41


Step Procedures

1. Total up Amount column.

2. Agree this total with total obtained under relevant economic code in form DAO 2.


4. Signed by DAO.

5. A carbon copy of form DAO 10, along with chalans/memoranda, is sent to the CGA with

the monthly accounts for onward transmission to concerned CAO.

6. The top copy of form DAO 10 is retained in the DAO, and is filed for record and

verification purposes.


Carbon copy with chalans/

sent to CGA

Top copy filed for record

and verification purposes

Receipts recorded in form DAO

2 Register under functional and

Economic Code

Totals are checked off against

each other

Receipts are recorded in form

DAO 10


42

2.11 Register of Remittance & Exchange Accounts (Payments) DAO 11

This register is used for recording all types of payments relating to remittance and exchange accounts for relevant departments. The register is perforated and has a duplicate

carbon copy. A copy along with supporting documents is sent with the monthly accounts to the CGA for onward transmission to respective CAO’s.

Register of Remittance & Exchange Accounts (Payments) DAO 11 of…………………* Department

Name of the Office……………….

Month………………..Year………

…..

Cheque/ pay order

Date of

Payment as

per Bank

scroll

Name of Office/Division No. Date

Amount

(Taka) Remarks

Monthly

Total

* Write the name of the departments like Forest, Post office, PWD, PHE, LGED, T& T, R& H, Custom etc.

Signature of Officer

7 1051 0000


44



1. Enter name of the Department.


3. Fill in 4-digit economic code in final box. Other digits

are pre-printed on form.

4. Date of payment, as per

bank scroll

Enter date as per bank scroll.

5. Name of office/division Fill in name of office/division.

6. Cheque/pay order no. &

date

Enter cheque/pay order no & date listed on cheque pay

order.

7. Amount (Taka) Enter amount from cheque/pay order.


needed).


Bank

Debit Scroll

Credit Scroll

Cheque/pay

order

Payments record on form

DAO 11


45


Step Procedures

1. Total up Amount column.

2. Agree this total with total obtained under relevant economic code contained in Register

of Summarised Bank payment.


4. Put in signature of DAO.

5. Carbon copy of form DAO 11, along with paid cheques/pay orders, is sent to the CGA

with the monthly accounts for onward transmission to concern CAO.

6. Top copy of form DAO 11 is retained in the DAO, and is filed for record and verification purposes.


Carbon copy with

cheques/payments sent to CGA

Top copy for record and

verification purposes

Payments recorded in

"Register of summarised Bank

Payment” – DAO 3

Totals checked off

against each other

Payments recorded in form

DAO 11


46

2.12 Register of payments to Post Offices against Letter of Credit DAO 12

The purpose of this register is to record transactions made by the DAO in respect of the District Head Post Office. This is against authority

issued by the CAO, Postal through a Letter of Credit. The Letter of Credit gives the annual ceiling permitted by the CAO in respect of

withdrawals that are made by the District Head Post Office. This may be withdrawn in proportionate monthly amounts.

Register of Payments to Post Offices against Letter of Credit DAO 12

Name of the Office……………..

Month………… Year…………

Date Name of the Post

Office

LC /

Requisition

No & date.

Annual ceiling

amount credited as

per LC

Monthly

proportionate

ceiling

Supplementary

LC amount, if

any

Monthly total

Ceiling

Amount

Passed for

payment

Initial of the

Officer

1 2 3 4 5 6 7 8 9

Monthly total: -


47




2. Date Enter date of payment.

3. Name of the Post

Office

Write the name of the Post Office (which has the authority to

draw money against the Letter of Credit).

4. LC/Requisition No. & date

Enter Letter of Credit or Requisition number and date.

5. Annual ceiling

amount credited as

per LC

Enter total of Letter of Credit amount.

6. Monthly

proportionate amount

This is one twelfth of the Letter of Credit amount. A payment

order will be made against the amount.

7. Supplementary LC

amount, if any

In case of supplementary Letter of Credit enter the amount in this

column.

8. Monthly total ceiling Add amount in monthly proportionate ceiling column with

amount, if any, in Supplementary L.C. amount column to get

monthly total ceiling. (Note that amounts are on different rows.)

9. Amount passed for payment

Amount passed by the DAO for payment and sent to the bank.

10. Initial of the officer Authorised officer enters initial after each transaction and the

monthly total ceiling.


48


Payment

Posting of Letter of Credit

amount

Monthly proportionate ceiling

entered

Amount of supplementary ceiling

(if any) entered

Obtain monthly total ceiling

Requisition for withdrawal of

money received by DAO from

Head Post Office

Approved requisition sent

to Bank

Amount column posted

Authorisation

Letter of Credit issued by

CAO Postal to DAO with

a copy sent to Head Post

Office

Verification and payment on

requisition by DAO


49


Step Procedures

1. Total up Amount Passed for payment column.

2. Agree total to code 7-1051-0000-9801 in Register of Summarised Bank payment of DAO

3


4. Enter signature of DAO.

5. Carbon copy is sent to CGA, with monthly accounts.

6. Top copy is retained for record purposes.


Work out total payment for

the month

Carbon copy sent to

CGA

Top copy filed for

record purposes

Check with total in "Register

of Summarized Bank

Payment” – DAO 3


50

2.13 Register of Payments against Emergency Cash Requisition (ECR) DAO 13

Authorised Defence officials use this register to record the emergency withdrawal of cash, by requisition, from the bank. This register is in

duplicate carbon copy form. A copy of the register will be sent to the CGA.

Register of Payments against Emergency Cash Requisition (ECR) DAO 13

Name of the Office …………….

Month………….Year……….

Date Voucher No. Name & Rank of Officer giving requisition Order no.

Amount

(Taka)

Initial of the Officer

Monthly Total


51




2. Date Put in date of payment from bank debit scroll.

3. Voucher No. Enter voucher number from the Emergency Cash Requisition.

4. Name & Rank of

Officer giving

requisition

Enter name and rank of officer giving requisition obtained from

letter issued by him.

5. Order no. Enter order number, obtained from letter from Commanding Officer.

6. Amount Enter amount of the ECR from the bank debit scroll.

7. Initial of Officer Obtain initial of DAO.


Bank Debit Scroll

including requisition

Enter transactions on form

DAO 3

Enter details transactions on

form DAO 13


52


Step Procedure

1. Total up amount column.

2. Put in signature of DAO.

3. Carbon copy, with supporting ECR is sent to CGA along with monthly accounts.

4. Top copy is retained by DAO, and is filed away for record purposes.


Work out monthly total in

form DAO 13

Top copy filed for record

purposes

Carbon copy sent to CGA

with monthly accounts


53

2.14 Plus and Minus Memorandum DAO 14

The purpose of this form is to record the receipts, payments and balance of individual PL accounts operated by the authorised officers (e.g.

Superintendent of Police, Deputy Director (Fire Brigade) etc). This register is also used to enter transactions relating to local funds (e.g. district

fund, municipal fund, Land acquisitions and vested property etc) and deposits (e.g. civil deposits, criminal deposit, revenue deposit etc.)

Plus and Minus Memorandum DAO 14

Name of the Office ……….

Month……….. Year……….

(Figures in Taka)

Name of the Deposit, Local

Fund & PL Account

Economic

codes

Receipt/pay

ment

Balance

from last

month

Addition

made during

the month

Total Deductions

made during

the month

Balance at

the end of

the month

Remarks

District Fund 8316/9316

Municipal Fund 8321/9321

Upazila Fund 8326/9326

Revenue Deposit 8341/9341

Civil deposit 8346/9346

Criminal Deposit 8351/9351

Contractor's/Suppliers

Security deposit

8391/9391

Work of Public and Private

bodies

8401/9401

Personal Ledger Account 8421/9421

Signature of the Officer


54




2. Name of the Deposit,

Local Fund Account

Enter the name of deposit, Local Fund and PL account etc.,

3. Balance from last month Pick up the closing balances of the previous month form

DAO14.

4. Addition made during

the month

Enter addition amount and economic code obtained from

DAO2 under the relevant economic code.

5. Total Total up previous 2 columns, and enter in this column.

6. Deduction made during

the month

Enter deduction amount and economic code obtained from

Register of Summarised Bank payment DAO 3.

7. Balance at the end of the

month

Subtract deduction column from Total column, and enter in

this column.


needed).


10. Carbon copy is sent to CDPU through DCA, with the monthly

accounts, for accounts reconciliation and control purposes.

11. Top copy is retained by DAO, and is filed for record purposes.


Register of Receipts DAO 2

Register of Summarised

Bank Payment DAO 3

Details used to complete

form DAO 14

Carbon copy sent to CDPU

with accounts

Top copy filed in DAO for

record purpose


55

2.15 Cheque Delivery -cum-Register DAO 15 The purpose of this register is to record the cheques delivered to the payees. This register will also be used for reconciliation with paid cheques.

This register is in perforated duplicate carbon form. Carbon copy of this form is sent to the bank.

Cheque Delivery -cum- Advice Register DAO 15 Name of the Office ……………..Month…………..Year………

Date of delivery…………………..

Amount

(To be written both in figure

& word)

Tick

Mark

SL No Token No Name of Payee Cheque No

(Taka) ps

Daily

Total

Sigature of Officer


56




2. Put in the date of delivery of the cheques

3. Sl No. * Enter a serial number against each cheque, starting with 1 and increasing

in sequential order.

4. Token No. Enter the token number, obtained from the bill against which cheque is

issued.

5. Name of Payee Write in name of the person/office listed on the cheque.

6. Cheque No. Put in cheque number, obtained from cheque.

7. Amount (Taka) Put in the amount listed on the cheque.

8. Carbon copy of the form is sent to the bank and top copy is retained by

DAO for record and reconciliation purpose.

9. Total up amount column to get daily total.

10 Transfer daily total to Pre-audit Cheque Reconciliation Register, DAO

16

11. Tick mark Tick off paid checks issued during the month in DAO 15 and tick of paid

check issued during the previous month in DAO 17.

• If more than one Cheque delivery Register is maintained, separate serial number should be

used for each register and totals of all such register should be taken to DAO 16- Pre-audit

Cheque Reconciliation Register.


57


Delivery of cheques to

payees

Ticking off paid cheques

issued during the month

List of cheques signed along

with bill

Enter the cheques

particulars in this register

Daily total worked out

& transferred to Pre-

audit Cheque

Reconciliation


58

Month End Procedures DAO 15

Step Procedure

1. Prepare a list of outstanding cheques for the month, from those cheques not ticked off.

2. Agree number and amount as per list of outstanding cheques with that of Pre-audit Cheque

Reconciliation Register, DAO 16.

3. If these do not agree, check and reconcile difference.


Prepare list of outstanding

cheques

Reconcile with “Pre-audit

Cheque Reconciliation

Register” – DAO 16


59

2.15.2 Functional Code wise Summary Register for Pre-audit cheques delivered 15 A

The purpose of this register is to provide functional code wise summary of cheque issued daily. It is designed to check misclassification and

under posting of vouchers in the compilation process.

Name of the DAO .

Month:

SL

No

Functional

Code

( 8 digits )

Date

1 2 19 20 30 31 Monthly

Total Taka Taka Taka Taka Taka Taka

1 2 3 4 5 Daily total



60

2.15.2.1 Daily Procedures DAO 15 A



2. Sort out voucher according to functional code

3. Work out daily total amount by functional code

5. Daily Total Total the value of cheques issued for that day and enter in the dated column against each Functional Code

6. do Agree total amount for the day with the total amount of the cheque

delivery register

7. do If amount don't agree cheque may be reconciled


2.15.2.3 Month end procedure DAO 15 A

Step Procedure

1. Total up horizontal to obtain net cheque issued by functional code and enter into total

column

2. Agree with the total of net cheque column in form DAO 5

3. If amounts don't agree, check and reconcile the difference.

Enter in dated column

Obtain value of

cheque against

each functional

code

Agree with total value of the

cheque issued for the day with

CDR


61

2.16 Pre-audit Cheque Reconciliation Register DAO 16

This register is used for recording the opening balance of outstanding cheques, cheque issued, cheques paid and the closing balance of

outstanding cheques at the end of the month.

Pre-Audit Cheque Reconciliation Register DAO 16

Name of the Office………..

Month…………Year……..

Opening Balance of

outstanding cheques Cheques issued Total Cheques paid

Cheques outstanding

(Closing balance)

Total number. Total

Taka Date Daily total

Number.

Daily total

Amount

(Taka)

No. Taka Daily total

Number.

Daily total Amount

(Taka)

1 2 3 4 5 6(1+4) 7 (2+5) 8 9 10 (6-8) 11 (7-9)

Total number. Total Taka

Total



62

2.16.1 Daily Procedures DAO16

Step Column Head Column Sub-

Head

Procedure


2. Opening balance of

outstanding cheques

Total no. Enter total number of outstanding cheques

obtained from previous month’s reconciliation

register.

3. Total Taka Enter total value of outstanding cheques obtained

from previous month’s reconciliation register.

4. Date Put in date of cheques issued and date of

payment of cheque obtained from bank scroll. .

5. Cheques issued Daily total no. Enter total number of cheques issued on that day.

6. Daily total

Taka

Enter total value of cheques issued on that day.

7. Cheques paid Daily total no. Enter total number of cheques paid on that day.

8. Daily total

Taka

Enter total value of cheques paid on that day.


Obtain number and

value of outstanding

cheques

Obtain number and value

of cheques paid

Obtain number and value

of cheques issued

Pre audit Cheque

Reconciliation Register

of previous month

Cheques issued

Cheques paid

Compilation of Pre-audit

Cheque Reconciliation

Register DAO 16


63


Ste

p

Procedure

1. Total up columns.

2. Add total of opening balance of outstanding cheques column to total of cheques issued

column and deduct total of cheques paid column (for both number and amount).

3. Put balance in cheques outstanding (closing balance) boxes.

4. Agree total value of cheques issued column with total under economic code column 8616 in

form DAO 5


6. Agree total value of cheques paid column with economic code column heading 9616 in

Register of Summarised Bank payment.

7. If amounts do not agree, check workings and reconcile difference.

8. Agree total number and value of cheques outstanding (closing balance) boxes with total as

per register of outstanding cheques.


10. Register is signed by DAO.

11. File for record

12. Extract the total of columns “opening balance of outstanding cheque”, “cheque issued”,

“cheque paid” and “ closing balance of outstanding cheque” both in amount and number and

send to the DCA with monthly accounts.


64


Register for pre audit

cheque reconciliation

– DAO 16

Obtain monthly totals in

register DAO 16

Total number & value of

cheques issued

Total number & value of

cheques paid

Totals number and value

of outstanding cheques

Check against Register of

Summarised Bank

Payment (DAO 3) under

code 9616

Check against Total of

list of outstanding

cheques

Check against code 8616

in Register DAO 5

(Register for

Consolidation of

Deductions and

Recoveries)

Extract of totals columns

sent to DCA with

monthly accounts


66

2.17 Register of Outstanding Cheques DAO 17

This register is designed to locate and record those cheques outstanding in the Cheque Delivery

Register. It is also used to determine those outstanding cheques that should be revalidated or

cancelled.

Register of outstanding cheques DAO 17

Name of the Office.....................................................

Month........................year..................................

Serial

No.

Date of

Delivery Cheque No.

Amount

( Taka ) Tick mark

Total

Signature of DAO

2.17.1 Daily Procedure

Step Column Head Column Sub-

Head

Procedure

1. Tick mark Tick off previous months issued cheques, received

with debit bank scroll in " previous month's DAO 17".


Bank debit scroll Segregate previous

month's issued cheques

Tick off cheques in previous

month's DAO 17


67




2. Serial No.

Put in serial number, starting with 1 and increasing in sequential order

for each outstanding cheque.

3.

Enter particulars of outstanding cheques from previous month register

of outstanding cheques not yet ticked off.

4. Date of Delivery Put in date from cheque delivery – cum advice register.

5. Cheque No. Fill in cheque number from cheque delivery – cum advice register.

6. Amount (Taka) Enter amount from cheque delivery – cum advice register.

7. Amount (Taka) Total up this column.

8. Check total number and value of outstanding cheques with Pre-audit

cheque reconciliation register.



11. Issue notice to Drawing and Disbursing Officer for revalidation and

cancellation of outstanding cheques that have not been cashed within 3

months of the month of issue.


68


Cheque delivery cum

advice register – DAO 15

Locate un ticked cheques from

above documents

Enter chronologically in the

register of outstanding cheques

Total up list

Notice to DDO for cheques

outstanding 90 days beyond

month of issue

Last month’s register of

outstanding cheques –

DAO 17

Verify with pre-audit

cheque reconciliation

Register


69

3 WORKED EXAMPLES

The procedures of maintenance of forms & registers as discussed in Section 2, are illustrated in

this chapter with examples.

Bills passed and cheques issued by DAO:

Bill No 1, passed on 1-8-2000

Functional code Economic

code

Description Taka

2-1037-0000 4501

4705

4717

Pay of officer

House rent allowance

Medical allowance

7,000

2,800

200

Gross payment 10,000

6-1051-0000

1-0962-0000

8101

8241

8246

3901

Deductions & recoveries:

GPF

BF

GI

HB advance

700

40

30

500

Total deductions & recoveries 1,270

6-1051-0000 8616 Net payment/cheque issued 8,730



code

Description Taka

3-2781-0000 4601

4705

4717

Pay of establishment

House rent

Medical allowance

30,000

13,500

2,000

Gross payment 45,500

6-1051-0000

1-0962-0000

8101

8241

3901


GPF

BF

HB Advance

3,000

200

1,500

Net deductions & recoveries 4,700

6-1051-0000 8616 Net payment/ cheque issued 40,800


70



code

Description Taka

5-2531-6050 7016 Building structure etc. 6,00,000

1-1133-0000

6-1051-0000

0311

8391


VAT

Contractor's security deposit

6,000

60,000

Total deductions 66,000

6-1051-0000 8616 Net payment / cheque issued 5,34,000

Bill No. 4, passed on 20-8-2000

Functional code Economic code Description Taka

3-0742-0000 4801 Travel expenses 5,000

Gross payment 5,000

Deduction & recovery Nil

6-1051-0000 8616 Net payment/ cheque issued 5,000

Bill No. 5 passed on 30-8-2000

Functional code Economic code Description Taka

7-1051-0000 9101 GPF 2,13,000

Gross Payment 2,13,000

Deductions Nil

6-1051-0000 8616 Net payment/ cheque

amount

2,13,000


71

Passed Book Adjustment Bill

Sl No Date Description Amount

1) 12.08.2000 PL Account of Superintendent of

Police

3,00,000

2) 15.08.2000 Municipal fund of Patuakhali 20,000

3) 17.08.2000 Service postage stamp of DAO

Patuakhali

500

4) 31.08.2000 GPF Interest and Final payment 13,000

5) 31.08.2000 Monthly total GPF balance transferred

to other Accounts Office as per LPC

issue register

7,47,000

6) 31.08.2000 Monthly total GPF balance received

from other Accounts Office as per

LPC receipt register

8,20,000

Monthly total 19,00,500

DAO received from Bank Credit Scrolls along with chalans:

On 1-8-2000 On 21-8-2000 13 digit code

Total

chalans

Total Taka Total

chalans

Total Taka

1-1103-0000-0921 4 7,000 2 10,000

1-1103-0000-0901 2 200 1 300

1-1133-0000-0301 3 30,000 2 10,000

1-1133-0000-0311 3 5,000 2 4,000

1-2161-0000-1826 2 16,000 3 12,000

1-2161-0000-1867 2 1,000 2 2,000

6-1051-0000-8346

-8801

-8821

-8831

-8891

1

1

-

2

-

15,000

10,000

-

18,000

-

1

1

1

1

1

6,000

20,000

9,000

14,000

1,000

Day's total 1,02,200

88,300


72

DAO received from bank debit scrolls along with paid cheques, pay order and vouchers :

Date 13 digit code No. of

cheques/vouche

r

Total amount against

functional code

Daily total

2-8-00 7-1051-0000-9616 1 8,730 8,730

4-8-00 7-1051-0000-9616

7-1051-0000-9801

1

1

40,800

80,000

1,20,800

19-8-00 7-1051-0000-9616 1 5,34,000 5,34,000

21-8-00 7-1051-0000-9346

-9811

1

2

7,000

1,50,000

1,57,000

24-8-00 7-1051--0000 -9421

7-1051-0000-9821

7-1051-0000-9891

3

2

1

1,00,000

1,00,000

1,00,000

3,00,000

26-8-00 7-1051--0000 -9831 2 50,000 50,000

27-8-00 7-1051--0000 -9801

7-1051-0000-9351

Refund of VAT

1

1

1

20,000

3,000

700 23,700

Grand total

11,94,230

The above transactions have been posted in the relevant forms & registers as follows:


73

Register of Cash Flow DAO 1

Name of the Office DAO, Patuakhali

Month August Year 2000

Date

(1)

Payments

(2)

Receipts

(3)

Initial of

DAO

(4)

Remarks

(5)

(Taka) (Ps) (Taka) (Ps)

1.8.2000 1,02,200

2.8.2000 8,730

4.8.2000 1,20,800

19.8.2000 5,34,000

21.8.200 1,57,000 88,300

24.8.2000 3,00,000

26.8.2000 50,000

27.8.2000 23,700

Monthly

total

11,94,230 1,90,500


74

Register of Receipts DAO2 Economic Code Wise Daily Summary of Receipts


Month August Year 2000 Consolidated Fund/Public Account

Dates Total Function code Economic

code

1.8.2000

21.8.2000

Transfer from

DAO 5

Total

(Cash+BT)

Refund of

revenue from

DAO 3

Monthly total

1103-0000 0921 7,000 10,000 17,000 17,000 17,000

,, 0901 200 300 500 500 500

1133-0000 0301 30,000 10,000 40,000 40,000 40,000

,, 0311 5,000 4,000 9,000 6,000 15,000 15,000

,, 0399 700 700

2161-0000 1826 16,000 12,000 28,000 28,000 28,000

,, 1867 1,000 2,000 3,000 3,000 3,000

0962-0000 3901 2,000 2,000 2,000

1051-0000 8101 8,36,700 8,36,700 8,36,700

,, 8241 240 240 240

,, 8246 30 30 30

,, 8321 20,000 20,000 20,000

,, 8346 15,000 6,000 21,000 21,000 21,000

,, 8391 60,000 60,000 60,000

,, 8421 3,00,000 3,00,000 3,00,000

,, 8616 8,01,530 8,01,530 8,01,530

,, 8801 10,000 20,000 30,000 500 30,500 30,500

,, 8821 9,000 9,000 9,000 9,000

,, 8831 18,000 14,000 32,000 32,000 32,000

,, 8835 7,47,000 7,47,000 7,47,000

,, 8891 1,000 1,000 1,000 1,000

Daily total 1,02,200 88,300 1,90,500 27,74,000 29,64,500 700 29,63,800

Initial of DAO


76

Register of Summarised Bank Payments DAO 3 Name of the Office DAO, Patuakhali

Month August Year 2000.

Consolidated Fund/Public Account

Dates Function

code

Economic

code 2.8.2000 4.8.2000 19.8.2000 21.8.2000 24.8.2000 26.8.2000 27.8.2000 Monthly total

1051-0000 9801 80,000 20,000 1,00,000

9831 50,000 50,000

9351 3,000 3,000

9346 7,000 7,000

9421 1,00,000 1,00,000

9616 8,730 40,800 5,34,000 5,83,530

9811 1,50,000 1,50,000

---------- 9821 1,00,000 1,00,000

9891 1,00,000 1,00,000

1133-0000 0399 700 700

Daily total 8,730 1,20,800 5,34,000 1,57,000 3,00,000 50,000 23,700 11,94,230


77

Register of Payments DAO 4 Name of the Office DAO, Patuakhali

Month August Year 2000.


Token

No. and

date

Date Admissible claims with economic codes

Gross

payments

Dr.


Total

deductions

and

Recoveries

Net

payment/

cheque *

Total

Cr.

Pay of

Officer

4501

Pay of

Estt

4601

House

rent

4705.

Medical

4717

Postage

4815

A

GPF

8101

B.F

8241

G.I.

8246

HB

advance

3901

VAT

0301

Postal

remi

8801

……

B

A—B

1 dated

31.07

1.8.2000 7,000 2,800 200 10,000 700 40 30 500 1,270 8,730 10,000

5 dated

7.8

11.8.00 500 500 500 500 nil 500

Total 7,000 2,800 200 500 10,500 700 40 30 500 500 1,770 8,730 10,500

Signature of the DAO/

1037 2 0000


78


79




As per GPF

authority issue

register

Date Admissible claims

with economic codes

Gross

payments

Dr.

Deductions/recoveries

with economic codes

Total deductions and

Recoveries

Net payment/ cheque *

Total

Cr.

GPF Interest.

5301

A

GPF

8101…

B

A—B

41 30.8.00 13,000 13,000 13,000 13,000 13,000

Total 13,000 13,000 13,000 13,000

Signature of the DAO

2 0983 0020


80




Token

No. & dt

Date

Admissible claims with economic codes Gross payments

Dr.

Deductions/recoveries with

economic codes

Total

deductions and

Recoveries

Net payment/

cheque *

Total

Cr.

procurement of food

4870

Food

5801

A

PL A/c

8421

……

B

A—B

42 on

11/08

12.8.00 3,00,000 3,00,000 3,00,000 3,00,000 3,00,000

Total 3,00,000 3,00,000 3,00,000 3,00,000 3,00,000


3 2211 0005


81




Bill/

voucher

No

Date

Admissible claims with economic codes

Gross

payments

Dr.


Total

deductions

and

Recoveries

Net

payment/

cheque *

Total

Cr.

Pay of

Officer

4501

Pay of

Estt

4601

House

rent

4705.

Medical

4717

Travelling

Allowance

4801

A

GPF

8101

B.F

8241

G.I.

8246

HB

advance

3901

VAT

0301

…

…

B

A—B

4 2.8.2000 5,000 5,000 - 5,000 5,000

Total 5,000 5,000 5,000 5,000


3 0742 0000


82




Toke

n No

&

Date


Gross

payments

Dr.

Deductions/recoveries with economic

codes

Total deductions

and Recoveries

Net

payment/

cheque *

Total

Cr.

Grant for

salary support

5903

Grant for burial

support

5927

Misc.

Grant

5977

A

Local Fund

8321

…

…

B

A—B

45 15.8.00 20,000 20,000 20,000 20,000 - 20,000

Total 20,000 20,000 20,000 20,000 20,000


3 3705 3757


83




Token

No &

Date


Gross

payments

Dr.


Total

deductions

and

Recoveri

Net

payment/

cheque

Total

Cr.

Pay of

Officer

4501

Pay of

Estt

4601

House

rent

4705

Medical

4717

Misc.

Grant

5977

Hon. &

4883

A

GPF

8101

B.F

8241

G.I.

8246

HB

advance

3901

Local

Fund

8321

…

…

B

A—B

45 20.8.00 30,000 13,500 2,000 45,500 3,000 200 1,500 4,700 40,800 45,500

Total 30,000 13,500 2,000 45,500 3,000 200 1,500 4,700 40,800 45,500


3 2781 0000


84




Token

No. and

date


Gross

payments

Dr.

Deductions/recoveries with

economic codes

Total

deductions

and

Recoveries

Net

payment/

cheque *

Total

Cr.

Pay of

Officer

4501

Pay of

Estt

4601

House

rent

4705.

Furniture

6821

Other

Building

structure

7016

A

G.I.

8246

8391

VAT

0311

…

…

B

A—B

3 19.8.2000 6,00,000 6,00,000 - 60,000 6,000 66,000 5,34,000 6,00,000

Total 6,00,000 6,00,000 60,000 6,000 66,000 5,34,000 6,00,000


5 2531 6050


86




Toke

n No

&

Date


Gross

payments

Dr.


Total

deductions

and

Recoveries

Net

payment

/cheque *

Total

Cr.

GPF

Payment

9101

Security

deposit

9391

GPF

Transf

9835

----- -----

A

GPF

8101

Reco.overy

paym

2671

HB Adv

3901

GPF

Tansf

8835

…

…

B

A—B

30.8.00 2,13,000 2,13,000 2,13,000 2,13,000

31.08 7,47,000 7,47,000 7,47,000 7,47,000 7,47,000

31.08 8,20,000 8,20,000 8,20,000 8,20,000 8,20,000

Total 9,60,000 8,20,000 17,80,000 8,20,000 7,47,000 15,67,000 2,13,000 17,80,000

Transfer from

DAO 4

Monthly total


7 1051 0000


87

Register for Consolidation of Deductions and Recoveries DAO 5



13 Digit Code

1 1 6

0962 1133 1051

6-1051-0000

0000 0000 0000

8101 8241 8246 8391 8321 8421 8801 8835 3901 0311 8616

Serial

No.

Operating

Unit (with 8

digit code)

Gross

payments

GPF BF GI Security

Deposit

Local

Fund

PL A/C Postal

Remittance

GPF

transfer

HBA VAT

Total

deductions

and

recovery

Net

payment

Cash /

cheque

Total

(recoveries

& deductions

and net

payment)

1 1037-0000 10,500 700 40 30 500 500 1770 8,730 10,500

2 0742-0000 5,000 - - 5,000 5000

3 2781-0000 45,500 3,000 200 1,500 4,700 40,800 45,500

4 2531-6050 6,00,000 60,000 6,000 66,000 5,34,000 6,00,000

5 0983-0020 13,000 13,000 13,000 Nil 13,000

6 2211-0005 3,00,000 3,00,000 3,00,000 nil 3,00,000

7 3705-3757 20,000 20,000 20,000 nil 20,000

8 1051-0000 17,80,000 8,20,000 747,000 15,67,000 2,13,000 17,80,000

Monthly total

transferred to DAO 2 27,74,000 8,36,700 240 30 60,000 3,00,000 500 747,000 2,000 6,000 19,72,470 8,01,530 27,74,000


88

Register of Book Adjustments - DAO 6 Name of office----DAO Patuakhali

Month--August Year--2000

Debit Credit Sl.

No. Date Particulars of Transaction

13 digit code (Taka) 13 digit code (Taka) Initial

1 12.08.00 Min. of Home G.O. No. dated

CAO authority no. dated ....

token no. date...

3-2211-0005-4870 3,00,000 6-1051-0000-8421 3,00,000

2 15.08.00 Min. of LGRD G.O. No. dated

CAO authority no. dated ....

token no. date...

3-3705-3757-5977 20,000 6-1051-0000-8321 20,000

3 17.08.00 service postage stamp DAO

token No and date

2-1037-0000-4815 500 6-1051-0000-8801 500

4 31.08.00 GPF Final payment interest for

the month

2-0983-0020-5301 13,000 6-1051-0000-8101 13,000

5 31.08.00 GPF balance transfer to other

offices during the month of

August, 2000 as per LPC

7-1051-0000-9101 8,20,000 6-1051-0000-8835 8,20,000

6 31.08.00 GPF balance transfer to other

offices during the month of

August, 2000 as per LPC

7-1051-0000-9835 7,47,000 6-1051-0000-8101 7,47,000

7 Total Adjustment for the month 19,00,500 19,00,500


89

Register of Deposits (Receipts) DAO 7 Name of Deposit Civil Court Deposit 13 digit code




Sl.

No.

Date of

deposit

Chalan/

BT chalan

No.

Authority

ordering deposit

From whom

received

Amount

(Taka)

Signature

of the

Officer

Date of

repayment

Sl. No. as per

register of

repayment

Amount

repaid

(Taka)

Balance,

if any

Signature of

the Officer

1 1.8.2000 Gha 4 Dist. Judge

Patuakhali

A. Mannan 7,000 21.8.2000 1 7,000 Nil

2 1.8.2000 Sha 96 Do M. A. Chowdhury 8,000

3 21.8.2000 Sha 108 Do Raja Miah 6,000

Monthly Total:- 81,000

6 1051 0000 8346


90

Register of Deposits (Receipts) DAO 7 Name of Deposit Contractor's Security Deposit 13 digit code




Sl.

No.

Date of

deposit

Chalan/

BT chalan

No.

Authority

ordering deposit

From whom

received

Amount

(Taka)

Signature

of the

Officer

Date of

repayment

Sl. No. as per

register of

repayment

Amount

repaid

(Taka)

Balance,

if any

Signature of

the Officer

1 19.8.2000 Gha 4 Govt. Order Mr. X 60,000 21.8.2000 1 7,000 Nil

Monthly Total:- 60,000

6 1051 0000 8391


91

Register of Deposits (Repayments) DAO 8 13-digit code

Name of Deposit…Civil Court. Deposit

Name of the Office…DAO, Patuakhali.

Month…August…Year…2000……………

Details of original deposit (Cross

reference from DAO 7) Payment

Date

of

receipt

Serial No.

as per

DAO 7

Amount or

balance of

deposit as

per DAO 7

Sl

No.

Token

No and

date

Date of

passing of

Repayment

bill

Repayment

order No.

Name of Authority

ordering repayment

To whom repaid Amount repaid

(Taka)

Signature of

the Officer

1.8.00 1 7,000 1 6 20.8.00 21.8.00 D5/46 Dist. Judge A Mannan 7,000

Monthly Total: - 7,000

7 1051 0000 9346


92

Register of Deposits (Repayments) DAO 8 13-digit code

Name of Deposit…Criminal Court. Deposit

Name of the Office…DAO, Patuakhali.

Month…August…Year…2000

Details of original deposit (Cross

reference from DAO 7) Payment

Date

of

receipt

Serial No.

as per

DAO 7

Amount or

balance of

deposit as

per DAO 7

Sl

No.

Token

No and

date

Date of

passing of

Repayment

bill

Repayment

order No.

Name of Authority

ordering repayment

To whom repaid Amount repaid

(Taka)

Signature of

the Officer

1.8.00 1 3,000 1 6

27.8.00 27.8.00 D5/46 Dist. Judge A Mannan 3,000

Monthly Total: - 3,000

7 1051 0000 9351


93

Register of Personal Deposit (PL) Account DAO 9

Name of the Officer operating the Account * Superintendent of Police



Date Chalan/memo/

cheque No

Opening Balance

(Taka)

Amount

received (Taka)

6-1051-0000-

8421

Total

(Taka)

Amount paid

(Taka)

.

7-1051-0000-

9421

Balance after transactions Signature

of Officer Remarks

-

12.8.00 Chalan No. 15 49000 3,00,000 349000 - 3,30,000

24.8.00 MT005612 - - 100,000 2,30,000


94

Register of Personal Deposit (PL) Account DAO 9

Name of the Officer operating the Account * Chairman, Municipality



Date chalans/memo/

cheque No

Opening Balance

(Taka)

Amount

received (Taka)

Total

(Taka)

Amount paid

(Taka)

Balance after

transactions

Signature of

Officer Remarks

1.8.00 1200 - 1200 - 1200

15.8.00 No. 16 1200 20000 21200 - 21200


95

Register of Remittance & Exchange Accounts (Receipts) DAO 10 of Forest * Department

Name of the Office Divisional Forest Officer


Date of receipt as

per chalan

Name of Office/Division

Chalan No.

From whom received

Amount

(Taka)

.

Remarks

1.8.2000 DFO, Patuakhali Gha-7 Mahmud Ali Khan 12,000

1.8.2000 DFO, Patuakhali Gha-9 Rashid Hawlader 6,000

21.8.2000 DFO, Patuakhali Cha-4 Feroze Miah 14,000

Monthly Total 32,000


Note: Name of the Departments like Forest, Post office, PWD, PHE,LGED, T& T, R& H, Custom etc. should be written at the space marked * .

0000 8831 6 1051


96

Register of Remittance & Exchange Accounts (Receipts) DAO 10 of Postal * Department

Name of the Office:-


Date of receipt as

per chalan


Chalan No.

From whom received

Amount

(Taka)

.

Remarks

1.8.2000 Head Post Office, Patuakhali KA-125 Mr. Y 10,000

21..8.2000 Do KA-126 Mr. Z 20,000

Monthly Total 30,000


Note: Name of the Departments like Forest, Post office, PWD, PHE,LGED, T& T, R& H, Custom etc. should be written at the space marked * .

0000 8831 6 1051


97


98

Register of Remittance & Exchange Accounts (Payments) DAO 11 of Roads & Highways * Department



Date of

payment as

per Bank scroll


Cheque/ pay order no.

To whom paid

Amount

(Taka)

Remarks

24.8.00 XEN, Patuakhali RC-201 M/S Rana Traders 50,000

XEN, Patuakhali RC-202 M/S TK. Construction Co. 50,000

Monthly Total 1,00,000

Sd/-


Note: Name of the Departments like Forest, Post office, PWD, PHE, LGED, T& T, R& H, Custom etc. should be written at the space marked *.

1051 7

0000

9821


99

Register of Payments to Post Offices against Letter of Credit DAO 12

Name of the Office Patuakhali


Date Name of the Post

Office

LC / Requisition

No.

Annual ceiling

amount credited

as per LC

Monthly

proportionate

ceiling

Supplementary

LC amount,

if any

Monthly total

Ceiling

Amount Passed

for payment

Initial of the

Officer

1 2 3 4 5 6 7 8 9

4.8.2000 HPO Patuakhali RQ 480 9,60,000 80,000 - 80,000 80,000

27.8.2000 HPO Patuakhali RQ 481 - - 20,000 1,00,000 20,000

Monthly total:- 1,00,000


Note: Figures under column 4 to 7 are notional figures, which should not be entered in to the Monthly Accounts. The amount passed for

payment should be incorporated in the monthly accounts.

1051 7 0000 9801


100

Register of payments made against Emergency Cash Requisition (ECR) DAO 13

Name of the Office : DAO, Patuakhlali


Date Voucher No. Name & Rank of Officer giving requisition Order no. Amount

( Taka )

Initial of the Officer

24.8.2000 DFR 1129 Brigadier Amin , Field offic, Patuakhali 217/ECR/Acctts. 1,00,000

Monthly

Total

1,00,000

Sd/-


1051 7 0000 8891


101

Plus and Minus Memorandum of Deposit Accounts (Monthly summary) DAO 14 Name of the Office DAO, Patuakhali


(Figures in Taka)

Name of the Deposit Account Balance from last

month

Addition made

during the month

Total

Deduction made

during the month

Balance at the end

of the month Remarks

Civil Court Deposit 48,000 21,000 69,000 7,000 62,000

Criminal Court Deposit 39,000 - 39,000 3,000 36,000

PL A/C Supdt. of Police 49,000 300000 349,000 100000 200000

Municipality 1200 20000 21200 - 21200

Contractors security deposit - 60,000 60,000 - 60,000



102

Cheque Delivery -cum- Register DAO 15



Date of delivery 1-8-2000

SL No Token No Name of Payee Cheque No Amount

( Taka )

1 05 Abul Hossain KA 007162 8,730

Daily

Total 1

8,730


103

Cheque Delivery -Cum- Register DAO 15

Name of the Office .




( Taka )

1 06 D. D. Family Planning KA 007163 40,800

Daily

Total 1

40,800



104

Cheque Delivery -cum- Advice Register DAO 15





( Taka )

1 07 D. E. O. Patuakhali KA 007264 5,34,000

Daily

Total 1

5,34,000


105

Cheque Delivery -cum-Advice Register DAO 15





( Taka )

1 08 Mr. Yasin KA 007265 5,000

Daily

Total 1

5,000


106

Cheque Delivery -cum-Advice Register DAO 15





( Taka )

1 015 Mr. Ali KA 007266 2,13,000

Daily

Total 1

2,13,000


107

Functional Code wise Summary Register for Pre-audit cheques delivered 15 A

Name of the DAO : Patuakhali .

Month: August...2000

SL

No

Functional Code

( 8 digits ) Date

1 2 19 20 30 31 Monthly

Total Taka Taka Taka Taka Taka Taka

1 1037-0000- 8,730 8,730 2 2781-0000 40,800 40,800 3 2531-6050 5,34,000 5,34,000 4 0742-0000 5,000 5,000 5 1051-0000 2,13,000 2,13,000 Daily Total 8,730 40,800 5,34,000 5,000 2,13,000 8,01,530



108

Pre-Audit Cheque Reconciliation Register DAO 16



Opening Balance of

outstanding

cheques

Cheques issued Total Cheques paid Cheques outstanding

(Closing balance)

Total No. Total

Taka

Date Daily

Total

no.

Daily

Total

Taka

Date

Daily

Total

No.

Daily Total

Taka

1-8-2000 1 8,730 - - -

2-8-2000 1 40,800 2.8.2000 1 8,730

4.5.2000 1 40,800

19-8-2000 1 5,34,000 19.8.2000 1 5,34,000

20-8-2000 1 5,000

30-8-00 1 213000

Number

of

cheques

Amount

Total no. Total Taka

1

15,000 Total 5 8,01,530 6 8,16,530 3 5,83,530 3 2,33,000



110

Register of outstanding cheques DAO 17



Serial

No.

Date of Delivery Cheque No. Amount

(Taka)

1 30.7.2000 KA 006204 15,000

2 20.8.2000 KA 007263 5,000

3 30.08.00 KA 007265 213000

Total 3 233000

Signature of DAO


111

4 MONTHLY ACCOUNTING RETURNS

4.1 Monthly Accounting Returns

After the close of the monthly transactions the DAO will prepare the Monthly Accounting

Returns for submission to the DCA. The following is the list of the Monthly Accounting

Returns: -

• Batch cover sheet

• Legal code wise summary

• List of schedules under each legal code

• Monthly receipt and payment schedule

• Monthly bank memo duly certified

• Certificate

4.1.1 Batch Cover Sheet

The purpose of this document is to record information such as the name of the office, the

month and year, the source code - major & minor, the number of schedules (functional code

detail sheet) and the total of receipts and payments .It also contains dated signatures of the

persons who prepared and verified the document and the signature of the officer. A sample of

the batch cover sheet is shown below. This has been prepared from the figures of monthly

schedules presented in this chapter.


112

MONTHLY BATCH COVER SHEET

Month Year

Source Code

Major Minor

Name of the Office

Batch Number

Number of Schedules included in the batch

Total of receipts and payment schedules

Is it the last batch?

Signature of compiler Date

Signature of verifier Date

Signature of the Officer Date

------------------------------------------------------------------------------------------------------------

CDPU Procedure:

No. of schedules received Date

Data entry:

Signature of operator

Signature of verifier

Remarks:

August 2000

21 800 DAO Patuakhali

01

13

83,16,060

Yes No


113

4.1.2 Legal Code wise Summary of Account

This is a summarised statement of legal code wise monthly transactions. The total figures

under legal codes 1& 6 are shown on receipt side and those under legal codes 2, 3, 5 & 7 on the

payment side of the summary. If the total payment exceeds the total receipt, the difference is

shown on the receipt side against Bangladesh Bank deposit. Where the total receipts exceed

the total payments, the difference is shown on the payment side against Bangladesh Bank

deposit. A sample of the monthly summary is shown below.

Legal Code -wise Summary of Monthly Account

Office of the DAO ..... Patuakhali

Month....August..Year 2000

Receipts Payments

Lega

l

Description Amount Legal Description Amount

1 Consolidated Fund

1,04,800 2 Consolidated Fund -

Non- Development:

Charged

23,500

6 Public Account 28,59,000 3 Consolidated Fund -

Non-Development:

Others

3,70,500

5 Consolidated Fund -

Development

6,00,000

7 Public Account 29,73,530

6 Bangladesh Bank

Deposit

11,94,230 6 Bangladesh Bank

Deposit

1,90,500

Total 41,58,030 41,58,030

Signature of DAO

Date...................


114

4.1.3 List of schedules under each legal code

The purpose of this document is to present a summarised statement of the number of schedules

along with the monthly accounts by functional codes under each legal code.

4.1.4 Monthly Receipt and Payment Schedule

Schedule (functional code detailed sheet) is the basic document in which functional code wise

monthly total transactions are recorded under detailed economic codes. There should be only

one schedule for each functional code. Each schedule contains one digit legal code, eight digit

functional code and a number of 4- digit economic codes. The same format may be used for

preparation of both the receipts and payments / expenditures under all the legal and functional

codes.

Receipt Schedules- Consolidated Fund

The receipt schedules are prepared from the month end accounting data of DAO 2 & DAO 5

under relevant functional codes. Four schedules filled with consolidated fund receipts from the

examples of chapter 2 are shown below by functional codes under legal code 1.

List of Schedules under each Legal Code

Office of the DAO Patuakhali

Month.. August. Year 2000

Legal Code.1 Serial No. Functional Code Amount (Taka)

1 0962 0000 2,000

2 1103 0000 17,500

3 1103 0000 54300

4 2161 0000 31,000

Total 1,04,800



115

MONTHLY ACCOUNTS SCHEDULE

Office of the DAO.. Patuakhali

Month. August Year 2000

Batch Number..01...

Serial Number. .01....

Level -1

Legal code with description

Level -2

Functional code with description

Level-3

Operating code with description

1 0962 0000

Consolidated Fund : Receipts Management loans & advances--

Govt employees

do

Level -4

Economic Codes

Descriptions Amount ( Taka)

3901 House building advance 2,000

Total 2,000

( In words ) . . Two thousand only .



116




Batch Number.01...

Serial Number. .02...

Level -1


Level -2

Functional code with

description

Level-3

Operating code with

description

1 1103 0000

Consolidated Fund: Receipts National Board of Revenue Do

Level -4

Economic Codes


0921 Turn over tax 17,000

0931 Tax on air ticket 500

Total 17,500

(Total in words). Taka seventeen thousand five hundred only).



117




Batch Number..01...

Serial Number. .03....

Level -1


Level -2


Level-3


1 1133 0000

Consolidated Fund : Receipts Custom & Excise Commissionarate Do

Level -4

Economic Codes


0301 VAT on imported commodities 40,000

0311 VAT on domestic products & services 15,000

Total 55,000

0399 Refund of VAT 700

Net total 54,300

(Total in words). Taka fifty four thousand three hundred only).



118




Batch Number..01...

Serial Number. .04

Level -1


Level -2


Level-3


1 2161 0000

Consolidated Fund : Receipts Registration Department do

Level -4

Economic Codes Descriptions Amount ( Taka)

1826 Document registration fee 28,000

1867 Immovable property registration fee 3,000

Total 31,000

(Total in words). Thirty one thousand only).



119

Receipt Schedules- Public Account of the Republic

List of Schedules under each legal code


Month. August. Year 2000

Legal Code..6

Serial No. Functional Code Amount ( Taka )

1 1051--0000 40,53,230

Total 40,53,230



120

Monthly Accounts Schedule

Name of the Office. DAO Patuakhali Batch -01

SL. No 05

Month...August....................

Year.....2000........... Level-1

Legal Code and Description

Level-2

Functional Code and Description

Level-3

Operating Code and Description

6 1051 0000

Public Accounts of the Republic

- Receipts

Public Accounts Management of the

Republic


Republic

Economic Code Description

Amount(Taka)

8101 General Provident Fund - Civil 8,36,700

8241 Government Employees Benevolent Fund 240

8246 Government Employees Group Insurance 30

8316 District Fund

8321 Municipal Fund 20,000

8326 Thana Fund

8341 Revenue Deposit

8346 Civil Court Deposit 21,000

8351 Criminal Court Deposit

8366 Public Health Deposit

8391 Contractors and Suppliers Security Deposit 60,000

8401 Deposit of works for Govt. Departments or Private persons

8418 Misc. Deposit

8421 Personal Ledger Account Deposit 3,00,000

8473 Election Deposit

8501 Advance taken by Drawing Disbursing Officer

8511 Objection Book Advance

8616 D.A.O. Cheques. 8,01,530

8641 Coins

8801 Remittance Accounts: Postal Department 30,500

8806 T&T Board

8811 P.W.D.

8821 R & H. Department 9,000

8826 Public Health Engineering Department

8831 Forest Department 32,000

8835 GPF transfer 7,47,000

8891 Exchange Account 1,000

8901 Bangladesh Bank Deposit 11,94,230

Total 40,53,230

District Accounts Officer


121

Payment Schedules-Consolidated Fund: Charged

The payment schedule of 'charged' expenditure is prepared from the accounting data under

relevant functional code of DAO 4. Legal code 2 is used to differentiate 'charged' expenditure

from 'Others'. A sample schedule prepared from the example in chapter 3 is shown below by

functional code under legal code 2.

List of Schedules under each legal code



Legal Code .2


1 1037-0000 10,500

2 0983-0020 13,000

Total 23,500


MONTHLY ACCOUNTS SCHEDULE Office of the DAO ..Patuakhali


Batch Number..01...

Serial Number. .06

Level -1


Level -2


Level-3


2 1037 0000

Consolidated Fund: Non-

Development Expenditure:

charged

District Accounts Office Do

Level -4


4501 Pay of Officers 7,000

4601 Pay of Establishment

4705 House rent 2,800

4713 Festival allowance

4717 Medical allowance 200

4815 postage 500

Total 10,500

(Taka ten thousand five hundred only)



122

MONTHLY ACCOUNTS SCHEDULE Office of the DAO ..Patuakhali


Batch Number..01...

Serial Number. .07

Level -1


Level -2


Level-3


2 0983 0020



charged

Governmental department and funds GPF Interest

Level -4

Economic Codes

Descriptions Amount (Taka)

5301 Interest of GPF 13,000

Total 13,000

Payment Schedule- Consolidated Fund: Others

The payment schedule is prepared from DAO 4 and economic wise daily summary of payments

made by bank with relevant accounting data under various functional codes. Two schedules

prepared from the worked examples in Chapter 2 are shown below by functional code under

legal code 3.

List of Schedules under each Legal Code



Legal Code.3


1 0742 - 0000 5,000

2 2781 - 0000 45,500

3 2211-0005 3,00,000

4 3705-3757 20,000

Total 3,70,500



123




Batch Number..01...

Serial Number. .08

Level -1


Level -2


Level-3


3 0742 0001



Other

District Administration Do

Level -4


4501 Pay of Officers

4601 Pay of Establishment

4705 House rent

4709 Rest and recreation allowance


4717 Medical allowance

4725 Washing allowance

4755 Tiffin allowance

4801 T.A. 5,000

4815 Postage

4816 Telephone & telegram

Total 5,000

(Total in words). Taka five thousand only).



124




Batch Number..01...

Serial Number. .09

Level -1


Level -2


Level-3


3 2781 0000



Other

Director of Family Planning Do

Level -4

Economic Codes Descriptions Amount (Taka)

4501 Pay of officers

4601 Pay of establishment 30,000

4705 House rent 13,500

4709 Rest and recreation allowance


4717 Medical allowance 2,000

4725 Washing allowance

4755 Tiffin allowance

4801 T.A.

4806 Office rent

4816 Telephone & telegram

Total 45,500

(Total in words). Taka forty five thousand five hundred only).



125


Office of the DAO. Patuakhali


Batch Number..01...

Serial Number. .10

Level -1


Level -2


Level-3


3 3705 3757

Consolidated Fund: Development

Expenditure

Directorate of Informal Education Municipality

Level -4


5977 Miscellaneous grant 20,000

Total 20,000

(Total in words). Taka twenty thousand only).



126




Batch Number..01...

Serial Number. .11

Level -1


Level -2


Level-3


3 2211 0005



Other

Directorate of Police Food stuff at concession rate

Level -4


4870 Food stuff procurement 3,00,000

Total 3,00,000

(Total in words). Taka Three lacs only).



127

Payment Schedule -Consolidated Fund: Development Expenditure

The payment schedule relating to development expenditure is prepared from the relevant

accounting data recorded in DAO 4 and economic wise daily summary of payments made by

bank. A schedule prepared from the data of Section 2 is shown below by functional code under

legal code 5.

List of Schedules under Legal Code



Legal Code..5

Serial No. Functional Code Amount (Taka)

1 2531 6050 6,00,000

Total 6,00,000



128


Office of the DAO. Patuakhali


Batch Number..01...

Serial Number. .12

Level -1


Level -2

Functional code with

description

Level-3

Operating code with

description

5 2531 6050

Consolidated Fund: Development

Expenditure Directorate of Informal Education

Development of selected

Secondary schools

Level -4


7016 Other building structure 6,00,000

Total 6,00,000

(Total in words). Taka Six lakhs only).



129

Payment Schedule- Public Account of the Republic

The payment schedules of Public Accounts are prepared from relevant accounting data of DAO

3 and DAO 4. A sample schedule duly filled in is shown below with the list of the schedules.

List of schedules under each legal Code


Month.. August.. Year 2000

Legal Code- 7

Serial

No. Functional Code Amount ( Taka )

1 1051--- 0000 31,64,030

Total 31,64,030



130

Monthly Accounts Schedule

Name of the Office DAO Patuakhali Batch No --01 SL No. 13

Month.... August Year.......2000.........

Level-1

Legal Code and Description

Level-2

Functional Code and

Description

Level-3

Operating Code and Description

7 1051 0000

Public Accounts of the

Republic - Payment

Public Accounts

Management of the

Republic


Republic

Economic

Code

Description

Amount

(Taka)

9101 General Provident Fund - Civil 9,60,000

9316 District Fund

9321 Municipal Fund

9326 Thana Fund

9341 Revenue Deposit

9346 Civil Court Deposit 7,000

9351 Criminal Court Deposit 3,000

9366 Public Health Deposit

9391 Contractors and Suppliers Security Deposit

9401 Deposit of works for Govt. Departments or Private persons

9421 Personal Ledger Account Deposit

9418 Misc. Deposit

9501 Advance taken by Drawing Disbursing Officer

9511 Objection Book Advance

9616 D.A.O. Cheques. 5,83,530

9641 Coins

9801 Remittance Accounts: Postal Department 1,00,000

9806 T&T Board

9811 P.W.D. 1,50,000

9821 R & H. Department 2,00,000

9826 Public Health Engineering Department

9831 Forest Department 50,000

9835 GPF transfer 8,20,000

9891 Exchange Account 1,00,000

9901 Bangladesh Bank Deposit 1,90,500

Total 31,64,030

Signature of the officer


131

4.1.5 Monthly Bank Memo

This is a summarised statement of the total receipts and payments during the month against

various Government accounts. The bank sends two copies of the memo to the DAO, who after

verification with his records signs both the copies. One copy is returned to the Bank and other

copy is sent to DCA with the monthly account. DAOs are already familiar with the monthly

bank memo.

Cross Checking by DAOs

Before certifying the monthly accounts DAOs should cross check the total figure shown in

"Legal Code wise summary of monthly accounts" by applying the following procedures:

Register Descriptions of entries Receipts Payments

DAO 1 Enter monthly total of receipts and payments as

per monthly bank memo

1,90,500 11,94,230

DAO 5 Enter pre-audit cheque issued in receipts column

and gross payments (excluding book adjustment)

in the payment column

8,01,530 27,74,000

DAO 5 Enter total recoveries and deductions in receipts

side excluding amount brought from DAO 2 and

DAO 6

19,72,470 -

DAO 2 Refund of Revenue ( Minus entry ) -700 -700

Monthly

Bank

Memo

Enter withdrawal in receipt column and deposit

in payment column

1194230 1,90,500

Both side agree with legal code wise summary 41,58,030 41,58,030

N.B. The figures used in the above table have been taken from the worked example of monthly

accounts.

Certification The DAO will send the monthly accounts to DCA with a certificate in the format shown at

Annex 1.

Before signing the certificate he must ensure that: -

(1) The batch cover sheet has been correctly prepared and the number of schedules and other

documents attached are correct and arranged in proper order;

(2) There is no classification error in any of the schedule;

(3) No bill/claim has been accepted and passed for payment without budget provision;

(4) There is arithmetical accuracy in the total of individual schedule and that of the legal code

wise summary;

(5) Deductions and recoveries have been made correctly and posted in the ledgers and broad

sheets;

(6) Receipts and payments have been recorded properly and are in agreement with figures of

monthly bank memo, and

(7) The opening balances, transactions during the month and month end balances of GPF, each

type of loans & advances and deposit accounts are correct.


132

Office of the DAO...Patuakhali Month. August. Year.2000-2001

4.1.5 Certificate

On examination of the attached account for the month of September of the financial year

2000--2001, it is certified that :--

(1) The monthly account has been prepared as per the format and instructions issued by the

CGA;

(2) The codes shown in the schedules are correct;

(3) The total amount of each schedule and that of the summary are correct; and

(4) There is agreement in the balances of receipts and payments as shown in the monthly bank

memo and those appearing in the monthly account.

Sd/

District Accounts Officer

------------------------------------------------------------------------------------------------------------

[For use in the office of DCA]

Verified and found correct.

Signature of officer verifying the account

Countersigned

Sd/ Regional Accounts Officer

Date .................

Additional documents to be attached:

• Carbon copy of Register of Remittance and Exchange Accounts (DAO 10 &11) supported

by chalans / advice in case of receipts and paid cheques / pay order in case of payments.

• Materials for exchange account with CGDF. Carbon copy of the Register of Emergency

Cash Requisition and other vouchers and chalans pertaining to defence departments.

• Monthly payment made against L.C. to the post office duly supported by a copy of the

L.C. register.

• A copy of the plus and minus memorandum of all deposits

• Month end total row of pre-audit cheque reconciliation register.

• Extract of Register of Bangladesh Bank Deposit

• Monthly return on GPF transactions.

• Monthly return on loans and advances.

• A copy of the Register of Last Pay Certificate (LPC).


133

5 CONTROL PROCEDURES

An effective control over the accounting exercise carried out by the Accounts Offices is fundamental to establishing the quality of accounts produced by CGA. This could be achieved by putting in place

appropriate reconciliation procedures and introducing effective monitoring of balances of certain types

of accounts which are exposed to a range of risks.

This chapter introduces a set of procedures to guide the reconciliation work to be done at DAO.

It also introduces an additional set of returns, other than those set out in Section 4, to facilitate

control over the transactions of certain types of accounts that are susceptible to a wide variety

of risks. DAOs are required to send them along with monthly accounts to CGA through DCA.

These returns will enable CGA to review balances of the accounts kept by DAOs, to undertake

trend analysis and suggest remedial actions in case of marked variations. The relevant accounts

to be dealt with in this chapter include the following: -

• General Provident Fund (GPF)

• Loans and Advances

• OB Advances

5.1 Reconciliation

Reconciliation of the figures in the accounts maintained by the head of the office with those

appear in the books of accounts of Accounts Officer is an essential tool for ensuring reliability

and correctness of accounts. This should be carried out monthly and the initial responsibility in

this regard rests with the Accounts Officer. Rule 98(4) (vii) of the Compilation of the General

Financial Rules is very specific about the reconciliation of figures in the accounts maintained

by the departments and the Accounts Offices.

With the creation of District Accounts Offices (DAOs) and Upazilla accounts Offices (UAOs)

across the country in the wake of decentralisation of accounts, centralised reconciliation work

at year-end cannot produce intended results. Since DAOs and UAOs work with the field level

administration represented by various Government departments, they are rather conveniently

placed to reconcile their accounts with the respective departments on a monthly basis.

The following procedures are meant to guide the reconciliation work to be carried out by DAOs:

i. After the closure of monthly accounts the District Accounts Office (DAO) will take the

initiative to reconcile the figures appearing in his accounts with those maintained by

respective departments. In his bid to do this, he will send a statement per Annex ... to

the Drawing and Disbursing Officers (DDOs) of concerned departments and request

them to confirm the figures of receipts and expenditures appearing in his books of

accounts within 15 days. He will make sure that DDOs provide acceptance to the

figures rendered by him if there is no difference between the figures of receipts and

expenditures appearing in the books of accounts of DAO and those of DDOs. If there is

any difference, DAO will request DDOs to send a representative to his office to

reconcile the difference.

ii Response from DDOs is indeed critical to make the reconciliation exercise truly

effective. DAOs should therefore make all-out efforts to elicit response from DDOs and

seek their co-operation at all stages. If however DDOs do not respond and reconcile the

difference DAO will issue reminders giving another 15 days' time and state that the


134

accounts maintained by DAO will be treated as correct if DDOs do not respond within

the extended time. Non-compliance from DDOs shall be brought to the notice of CGA

by DAO.

iii DAO shall send a report on reconciliation of accounts of the previous month along with

the accounts of the current month.

5.2 Monitoring of Balances: General Provident Fund, Loans and Advances and OB

Advances

5.2.1 General Provident Fund

Exercising control over the transactions of GPF is critical to establishing integrity of its

balances. Frequent transfer of balances from the jurisdiction of one account office to another,

human fallibility and fraudulent transactions have all the more reinforced the necessity of

having in place effective controls.

5.2.1.1 Control within DAO

• Agreement of annual balance with the subscribers' ledger balances

• Agreeing month end totals of broad sheet with the control balances according to

ministry/division

• Safe custody of subscribers' ledger to prevent production of duplicate ledger

• Annual closing of fund account by a set of people not related to the work of fund and

issuance of annual account statement to subscribers

5.2.1.2 Monthly Return On GPF Transactions

This return will enable CGA to keep a watch on the trend of increase/decrease of the fund

balance and also help identify any unusual trend in balances being carried forward from one

month to another by an accounts office and take appropriate remedial ste. This will also

facilitate monitoring of inter-transfer of balances between accounts offices. In addition, the

year-end closing balance will provide a basis for testing the accuracy of interest calculated

against the accounts of individual subscribers in the GPF ledger. Any difference between the

amount of interest calculated by the DAO and the one calculated at CDPU on the basis of

monthly return, need to be reconciled.

The format of the return is shown at Annex-A.

On receiving the monthly returns from the DAOs, the CDPU at CGA will input all data and

finally work out the closing balance of the fund at year end for its eventual inclusion in the

Finance Account.

5.2.1.3 Monitoring of transfer of GPF balances

To ensure proper monitoring of transfer of balances between account offices, both inward and

outward transfers need to be captured in the monthly accounts by passing through the following

entries:


135

a. In case balance transferred to other accounts offices-

Debit 7-1051-0000-9101 (GPF-Civil)

Credit 6-1051-0000-8835 (GPF transfer)

b. In case of balance transferred from other accounts offices-

Debit 7-1051-0000-9835 (GPF transfer)

Credit 6-1051-0000-8101 (GPF-Civil)

In both the cases the balance transferred to or balance received from other accounts offices

should initially be recorded in the LPC register, and on the last working day of the month a

book adjustment should be made for the total amount in DAO 6 and transferred to DAO 4

under functional code of public account.

5.2.2 Monthly Return on Loans and Advances

The purpose of this return is to apprise the CGA of the monthly summary of transactions of

each category of loans and advances made to Government employees. This will enable the

CGA to keep a watch on the increase /decrease of balance of each category of loans and

advances together with the transfer of outstanding balances between accounting units. Further,

this will help monitoring of recoveries of loans and advances from the employees. Any unusual

trend noted from the returns will be investigated.

The format of the return is shown at Annex-B

Data transmitted through the monthly returns will be captured at CDPU within CGA to work

out the correct balances at year-end for their eventual inclusion in the Finance Accounts.

5.2.3 OB Advances

OB advances are currently not being properly monitored and considerable outstanding balances

could remain undetected in these accounts. A balance should not remain outstanding

indefinitely and the control of this area is discussed in the following section.

5.3. Register of LPC: Monitoring of balances by DCA

The monthly returns on GPF and loans and advances addressed to CGA provide a basis for

central monitoring of balances of these two important accounts.

The LPC’s issued to and from accounts offices now contain all relevant balances and they

together provide an important basis for regional monitoring of all balances including OB

Advance and other dues. DAOs should, therefore, maintain a register to record all relevant

particulars noted in the LPC’s.

The format of the register is shown at Appendix-A.

While inspecting a DAO, DCA should:

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